OPINION
FAY, Chief Justice.
This matter is before the Supreme Court on two separate petitions for certiorari, both of which seek review of a decision of the Sixth Division District Court awarding the plaintiff, Newport Yacht Management, Inc. (taxpayer), attorney's fees under the Rhode Island Equal Access to Justice for Small Businesses and Individuals Act. G.L. 1956 (1984 Reenactment) chapter 92 of title 42, as enacted by P.L. 1985, ch. 215, § 1. The...
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