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EASTERN VAN LINES v. NORBERG

No. 73-240-Appeal.

329 A.2d 197 (1974)

EASTERN VAN LINES d/b/a Acushnet Van & Storage, Inc. v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

December 16, 1974.

Attorney(s) appearing for the Case

Strauss, Factor, Chernick & Hillman Professional Corp., William C. Hillman, Robert P. Verri, Providence, for plaintiff.

Richard J. Israel, Atty. Gen., W. Slater Allen, Jr., Asst. Atty. Gen., Perry Shatkin, Chief Legal Officer (Taxation), Providence, for defendant.

OPINION

PAOLINO, Justice.

This is an action for declaratory judgment to determine the validity of a regulation issued by the defendant tax administrator. The plaintiff filed this complaint under the provision of G.L. 1956 (1969 Reenactment) § 42-35-7 of the Administrative Procedures Act.1

The complaint discloses the following facts. The plaintiff is engaged in the movement of household goods in intrastate and interstate...

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