KOCH FUELS, INC. v. CLARK

No. 93-714-M.P.

676 A.2d 330 (1996)

KOCH FUELS, INC. v. R. Gary CLARK, in his Capacity as Tax Administrator for the State of Rhode Island.

Supreme Court of Rhode Island.

May 23, 1996.


Attorney(s) appearing for the Case

Ralph Kinder, Providence, Rick E. Bailey, Wichita, KS, for Plaintiff.

Bernard Lemos, Marcia McGair Ippollito, Providence, for Defendant.


OPINION

MURRAY, Justice.

This case came before us on a petition for certiorari filed by Koch Fuels, Inc. (Koch), seeking a review of a judgment entered by the District Court. The District Court judgment sustained a final decision rendered by R. Gary Clark, the Tax Administrator of the State of Rhode Island (tax administrator), imposing a gross-earnings tax on sales of fuel oil by Koch to New England Power; New England Power is the parent company...

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