ROLLINS HUDIG HALL OF RHODE ISLAND v. CLARK

No. 99-383-M.P.

785 A.2d 523 (2001)

ROLLINS HUDIG HALL OF RHODE ISLAND, INC. v. R. Gary CLARK, Tax Administrator. Frank B. Hall of Rhode Island, Inc. v. R. Gary Clark, Tax Administrator.

Supreme Court of Rhode Island.

November 27, 2001.


Attorney(s) appearing for the Case

Marcia McGair Ippolito, Providence, for plaintiff.

Howard E. Walker, Providence, for defendant.

Present: WILLIAMS, C.J., LEDERBERG, BOURCIER, FLANDERS, and GOLDBERG, JJ.


OPINION

LEDERBERG, Justice.

R. Gary Clark, the State of Rhode Island tax administrator, sought review of the District Court's decision on two consolidated tax appeals.1 At issue was whether Rollins Hudig Hall of Rhode Island, Inc. and Frank B. Hall of Rhode Island, Inc., must pay taxes on premiums paid to them for insurance that they allegedly procured for Textron, Inc., a corporation headquartered in Rhode Island. For the reasons...

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