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POTOWOMUT GOLF CLUB, INC. v. NORBERG

No. 73-292-M.P.

337 A.2d 226 (1975)

POTOWOMUT GOLF CLUB, INC. v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

May 9, 1975.

Attorney(s) appearing for the Case

Rabinowitz & Zimmerman, Coleman B. Zimmerman, Providence, for petitioner.

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

OPINION

KELLEHER, Justice.

We have issued a writ of certiorari pursuant to the Administrative Procedures Act, G.L. 1956 (1969 Reenactment) § 42-35-16. The petitioner, Potowomut Golf Club, Inc., is seeking our review of a Superior Court order which upheld the tax administrator's assessment of a deficiency as to certain sales tax due the state.

Potowomut Golf Club provides more than exercise for its members — it also serves food and liquor...

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