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NEW ENGLAND TEL. & TEL. CO. v. CLARK

No. 92-97-M.P.

624 A.2d 298 (1993)

NEW ENGLAND TELEPHONE AND TELEGRAPH CO. v. R. Gary CLARK, Tax Administrator.

Supreme Court of Rhode Island.

April 26, 1993.

Attorney(s) appearing for the Case

Peter J. McGinn, Tillinghast, Collins & Graham, Providence, Jeanne Conroy, New England Telephone Co., Boston, MA, for plaintiff.

Bernard J. Lemos, Marcia McGair Ippolito, Div. of Taxation, for defendant.

OPINION

FAY, Chief Justice.

This matter is before the court pursuant to a petition for writ of certiorari. The tax administrator filed this petition, seeking review of a District Court judgment that held that certain engineering services provided to New England Telephone and Telegraph Company (NET) by American Telephone and Telegraph Company (AT & T) were not taxable under G.L. 1956 (1988 Reenactment) § 44-18-12.

The engineering services...

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