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HICKS, J. The City of Nashua (City) appeals a decision of the New Hampshire Board of Tax and Land Appeals (BTLA) ruling that the taxpayer, Marijane Kennedy (taxpayer), is entitled to an “elderly exemption” under RSA 72:39-a (2012) for the tax year 2011. We reverse.
Federal agents obtained a warrant to place a GPS on his spouse's car and tracked Keogan to a Plaistow, New Hampshire gun store around May 1. Keogan allegedly purchased two boxes of loose 8mm rifle... 0