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COMMERCIAL CREDIT CONSUMER SERVICES v. NORBERG

No. 84-97-M.P.

518 A.2d 1336 (1986)

COMMERCIAL CREDIT CONSUMER SERVICES, INC. v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

December 16, 1986.

Attorney(s) appearing for the Case

Michael P. DeFanti, Hans P. Olsen, Hinckley Allen Tobin & Silverstein, Mark A. Dingley, Adler Pollack & Sheehan, Providence, for plaintiff.

Marcia McGair, Ippolito, Chief Legal Counsel, Div. of Taxation, for defendant.

OPINION

WEISBERGER, Justice.

This is a petition for certiorari wherein Commercial Credit Consumer Services, Inc. (Commercial), seeks to review a decision of the District Court upholding a determination by the tax administrator denying the application of Commercial for a tax refund. We affirm.

The facts relating to this petition are stated in the findings adopted by the tax administrator.

"1. Commercial Credit Consumer Services, Inc., (taxpayer...

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