The Supreme Court of New Hampshire granted summary judgment to the State on the grounds that Eby could not adequately prove that the tax was inherently unfair. Also, since no harm came to the plaintiff under the Commerce Clause, since he is not a professional gambler, and since they could not prove their entitlement to the winnings, the Gambling Winnings Tax and money paid to the state government as a result of it was upheld. This decision is interesting because of its determination of how a tax that is only applicable to winnings through participation in a particular activity is deemed uniform. If it had not been deemed fair or uniform, the effects of this decision could have been applied to other 'vice taxes' such as tobacco taxes.
Read the full decision here