On October 12, 2011, the New Hampshire Supreme Court issued its opinion in the case of Brandt Development Co. v. City of Somersworth (2011 WL 4844422). The court quoted Stewart E. Sterk & Kimberly J. Brunelle, Zoning Finality: Reconceptualizing Res Judicata Doctrine in Land Use Cases, 64 Fla. L. Rev 1139 (2011) in support of the proposition that “zoning boards should not be required ‘to reconsider an application based on the occurrence of an inconsequential change, when the board inevitably will reject the application for the same reasons as the initial denial.’” Brandt, 2011 WL 4844422, at *2 (quoting Sterk & Brunelle at 1175). Click here to read the full opinion.
November 2014, Vol. 66, No. 6
Lily Kahng, The Taxation of Intellectual Capital