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PAUL ARPIN VAN LINES CO. v. NORBERG

No. 74-77-M. P.

346 A.2d 655 (1975)

PAUL ARPIN VAN LINES CO. v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

November 5, 1975.

Attorney(s) appearing for the Case

Arcaro, Belilove & Kolodney, Abraham Belilove, Providence, Zelby, Burstein, Liberstein & Hartman, Herbert Burstein, New York City, for plaintiff-respondent.

Julius C. Michaelson, Atty. Gen., Perry Shatkin, Chief Legal Officer, (Taxation) Providence, for defendant-petitioner.

OPINION

KELLEHER, Justice.

This is a statutory petition for certiorari which was initiated pursuant to the relevant provisions of the Administrative Procedures Act, G.L.1956 (1969 Reenactment) § 42-35-16. The petitioner is the Tax Administrator of the State of Rhode Island. He seeks a reversal of a Superior Court judgment which reversed his determination that as of February 23, 1973 the respondent owed a use tax which together with interest and penalties...

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