Editing Portsmouth Naval Shipyard (section)

==Boundary dispute==
{{Main|Piscataqua River border dispute}}
New Hampshire laid claim to the Portsmouth Naval Shipyard until the [[U.S. Supreme Court]] dismissed the case in 2001, asserting [[judicial estoppel]].<ref>''Yard in Maine'', Portsmouth Herald, 30 May 2001. {{cite web |url=http://www.seacoastonline.com/2001news/5_30a.htm |title=Portsmouth Herald Local News: Yard in Maine |access-date=2006-11-15 |url-status=dead |archive-url=https://web.archive.org/web/20050327013608/http://www.seacoastonline.com/2001news/5_30a.htm |archive-date=2005-03-27 }}</ref> 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<ref>[http://gencourt.state.nh.us/legislation/2006/hjr0001.html hjr 0001<!-- Bot generated title -->]</ref> and the base.