G.H. WATERMAN & CO., INC. v. NORBERG

No. 77-419-M.P.

412 A.2d 1132 (1980)

G.H. WATERMAN & CO., INC. v. John H. NORBERG.

Supreme Court of Rhode Island.

March 21, 1980.


Attorney(s) appearing for the Case

Salter, McGowan, Arcaro & Swartz, Inc., James R. McGowan, 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 petition for certiorari to review a Superior Court judgment affirming a decision of the tax administrator assessing a use tax against the petitioner, G.H. Waterman & Co., Inc. (corporation), in the amount of $10,829.49 including interest and costs.

On August 24, 1971, the corporation was sent a notice of deficiency determination under the sales-and-use-tax law resulting primarily from its acquisition...

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