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A. CARLOTTI & CO. v. NORBERG

No. 79-279-M.P.

437 A.2d 119 (1981)

A. CARLOTTI & CO. v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

November 18, 1981.

Attorney(s) appearing for the Case

Hinckley, Allen, Salisbury & Parsons, Stephen J. Carlotti, Providence, for plaintiff.

Dennis J. Roberts, II, Atty. Gen., Perry Shatkin, Chief Legal Officer (Taxation), Providence, for defendant.

OPINION

KELLEHER, Justice.

This is a dispute between a corporate taxpayer and the tax administrator over the administrator's inclusion of United States government obligations when computing the corporation's net worth. Acting pursuant to the pertinent provisions of the Administrative Procedures Act, we issued a statutory writ of certiorari to review a judgment of the Sixth District Court affirming the inclusion by the administrator and the subsequent deficiency...

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