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RANDALL v. NORBERG

No. 77-258-M.P.

403 A.2d 240 (1979)

John M. RANDALL v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

June 25, 1979.

Attorney(s) appearing for the Case

Smith & Smith, Inc., Z. Hershel Smith, Providence, for petitioner.

Dennis J. Roberts, II, Atty. Gen., Allen P. Rubine, Asst. Atty. Gen., Perry Shatkin, Chief Legal Officer (Taxation), Providence, for respondent.

OPINION

BEVILACQUA, Chief Justice.

This is a statutory petition for certiorari, filed pursuant to G.L.1956 (1977 Reenactment) § 42-35-16 of the Administrative Procedures Act. The petitioner, John M. Randall, seeks review of a Superior Court judgment affirming a determination by the respondent tax administrator that the petitioner owed a use tax which, together with interest and penalties, amounted to $9,831.23.

The Rhode Island Division of Taxation...

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