Duncan v. New HampshireAnnotate this Case
Before the Supreme Court in this case was appeal and cross-appeal of a Superior Court's order ruling in favor of the petitioners, eight individual New Hampshire residents and taxpayers and LRS Technology Services, LLC (LRS), on their petition for a declaratory judgment that the Education Tax Credit program. The State and several intervenors defended the program. The intervenors were three New Hampshire citizens, who wanted their children to receive scholarship funds under the program, and the Network for Educational Opportunity, a non-profit organization involved with the program. The trial court ruled that the petitioners had standing. The Supreme Court did not reach the merits of the petitioners’ declaratory judgment petition because it concluded that: (1) the 2012 amendment to RSA 491:22, I, which allowed taxpayers to establish standing without showing that their personal rights have been impaired or prejudiced, was unconstitutional; and (2) absent that amendment, the petitioners had no standing to bring their constitutional claim. Accordingly, the Court vacated and remanded with instructions to dismiss the petition.