BRIER MFG. CO. v. NORBERG

Nos. 74-334-M.P., 75-5-M.P.

377 A.2d 345 (1977)

BRIER MANUFACTURING CO. v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

August 30, 1977.


Attorney(s) appearing for the Case

Isadore Palmer, Providence, for plaintiff.

Julius C. Michaelson, Atty. Gen., Allen P. Rubine, Asst. Atty. Gen., Gregory L. Benik, Sp. Asst. Atty. Gen., Perry Shatkin, Chief Legal Officer (Taxation), Providence, for defendant.


OPINION

BEVILACQUA, Chief Justice.

These petitions for certiorari to review a Superior Court judgment upholding in part and reversing in part a decision of the tax administrator determining that molds used by the Brier Manufacturing Company (the taxpayer) in its manufacturing process are subject to taxation under G.L.1956 (1970 Reenactment) § 44-18-30(H) and that the taxpayer is liable for a penalty assessed thereunder.

The parties submitted...

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