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CAPITOL BUILDING COMPANY v. LANGTON

C. Q. No. 1-81.

221 A.2d 99 (1966)

CAPITOL BUILDING COMPANY, Inc. v. Fred M. LANGTON, Tax Adm'r.

Supreme Court of Rhode Island.

June 30, 1966.

Attorney(s) appearing for the Case

Salter and McGowan, James R. McGowan, Lester H. Salter, for petitioner.

J. Joseph Nugent, Attorney General, D.A. St. Angelo, General Counsel, Division of Taxation, for respondent.

OPINION

ROBERTS, Chief Justice.

This is a petition for the refund of a use tax paid to the state on a determination and assessment therefor by the tax administrator under the pertinent provisions of G.L. 1956, chaps. 18 and 19 of title 44. This petition is brought pursuant to the provisions of § 44-19-25 and alleges that the tax was erroneously and illegally determined and collected. By agreement of the parties an agreed statement of facts was submitted...

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