No. 22O154 STATE OF NEW HAMPSHIRE, Plaintiff, v. COMMONWEALTH OF MASSACHUSETTS, Defendant. REPLY BRIEF IN SUPPORT OF MOTION FOR LEAVE TO FILE BILL OF COMPLAINT Gordon J. MacDonald Patrick N. Strawbridge Attorney General Counsel of Record Daniel E. Will CONSOVOY MCCARTHY PLLC Solicitor General Ten Post Office Square Samuel R.V. Garland 8th Floor South PMB #706 Assistant Attorney General Boston, MA 02109 NEW HAMPSHIRE (617) 227-0548 DEPARTMENT OF JUSTICE
[email protected] 33 Capitol Street Concord, NH 03301 J. Michael Connolly (603) 271-3658 James F. Hasson
[email protected] CONSOVOY MCCARTHY PLLC
[email protected] 1600 Wilson Boulevard Suite 700 Arlington, VA 22209 (703) 243-9423 December 22, 2020 Counsel for Plaintiff State of New Hampshire i TABLE OF CONTENTS TABLE OF AUTHORITIES ....................................... ii INTRODUCTION ....................................................... 1 ARGUMENT ............................................................... 2 I. The Seriousness of This Dispute Warrants the Court’s Original Jurisdiction ...................................................... 2 A. The Tax Rule Invades New Hampshire’s Sovereign and Quasi-Sovereign Interests .................... 2 B. No Alternative Forum Exists ............... 6 II. New Hampshire Has Standing ....................... 8 III. This Dispute Presents Serious Claims on the Merits .................................................. 10 CONCLUSION ......................................................... 13 ii TABLE OF AUTHORITIES Cases