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DART INDUSTRIES, INC. v. CLARK

No. 95-569-M.P.

696 A.2d 306 (1997)

DART INDUSTRIES, INC., d.b.a. Tupperware Co. v. R. Gary CLARK, Tax Administrator, State of Rhode Island Department of Administration, Division of Taxation.

Supreme Court of Rhode Island.

June 5, 1997.

Attorney(s) appearing for the Case

Everett Hans Lundsten, Elizabeth McDonough Noonan, Providence, for Plaintiff.

Marcia McGair Ippolito, Bernard J. Lemos, Providence, for Defendant.

Before WEISBERGER, C.J., and LEDERBERG, BOURCIER, FLANDERS and GOLDBERG, JJ.

OPINION

LEDERBERG, Justice.

R. Gary Clark, Tax Administrator for the State of Rhode Island (tax administrator), brought this petition for certiorari, seeking our review of a final judgment of the Sixth Division District Court in favor of the respondent-taxpayer, Dart Industries, Inc., d.b.a. Tupperware Co. (Dart). A District Court judge found that certain of Dart's equipment, including molds used in producing plasticware and equipment used in...

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