OPINION
BEVILACQUA, Chief Justice.
This petition for certiorari, filed pursuant to G.L.1956 (1969 Reenactment) § 42-35-16 of the Administrative Procedures Act, seeks review of a Superior Court judgment affirming a final decision of the respondent tax administrator holding that the petitioner, at least for the year 1972, was a resident of the State of Rhode Island as that term is defined in G.L.1956 (1970 Reenactment) § 44-30-5(a) and was, therefore...
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