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LINNANE v. CLARK

Nos. 87-478-M.P., 88-192-M.P.

557 A.2d 477 (1989)

George W. LINNANE et al. v. R. Gary CLARK, Tax Administrator. Thomas and Ethel HAMILTON et al. v. R. Gary CLARK, Tax Administrator.

Supreme Court of Rhode Island.

April 19, 1989.

Attorney(s) appearing for the Case

Richard A. Skolnik, Lipsey & Skolnik and Jean Rosiello, Providence, for taxpayers.

Marcia McGair Ippolito, Chief Legal Officer, and Bernard J. Lemos, Legal Officer, Div. of Taxation, for tax administrator.

OPINION

WEISBERGER, Justice.

These consolidated petitions for certiorari come before us to review two judgments of the District Court, one judgment (Hamilton and Bidlack) No. 88-192-M.P. favored the position of the tax administrator. The other judgment (Linnane) No. 87-478-M.P. favored the taxpayers. Since the taxpayers are the petitioners in the former and the tax administrator is the petitioner in the latter, we shall hereinafter refer to the parties as...

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