New Hampshire Couple Held Liable for $1 Million in Dividends Tax

A couple was liable for more than $1 million because they were more than just “preliminary” residents of New Hampshire, the state high court held Tuesday in a tax dispute.

Robert and Mary Morris obtained New Hampshire drivers’ licenses, registered to vote, and owned a home in New London, signaling an intent to relocate from Connecticut and establish residency, Justice Melissa B. Countway said. While the Morris couple said they ultimately decided not to retire in New Hampshire and only took “preliminary” steps to move there, their actions were enough to make them residents from June to December 2017, the ...