Boundary Dispute
New Hampshire laid claim to the Portsmouth Naval Shipyard until the U.S. Supreme Court dismissed the case, asserting judicial estoppel. Had it been found to belong to New Hampshire, base employees (and their spouses regardless of whether they themselves worked in Maine) from that state would no longer be required to pay Maine income tax. Despite the court's ruling, New Hampshire's 2006 Session House Joint Resolution 1 reaffirmed its sovereignty assertion over Seavey's Island and the base.
Read more about this topic: Portsmouth Naval Shipyard
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