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DELTA AIRLINES, INC. v. NEARY

No. 2000-194-Appeal.

785 A.2d 1123 (2001)

DELTA AIRLINES, INC., et al. v. James T. NEARY, Jr., in his Capacity as Tax Assessor for the City of Warwick.

Supreme Court of Rhode Island.

December 7, 2001.

Attorney(s) appearing for the Case

Brent Canning, William E. Reed, 3rd, Boston, Massachusetts/Gerald John Petros, Providence,/Steven M. Richard, Boston, Massachusetts, for Plaintiff.

Stephen J. MacGillivray, Newport, for Defendant.

Present: LEDERBERG, BOURCIER, FLANDERS, and GOLDBERG, JJ.

OPINION

LEDERBERG, Justice.

This case arose from a dispute between the plaintiffs, Delta Airlines, Inc., and US Airways, Inc. (the airlines), and the defendant, James T. Neary, Jr., in his capacity as tax assessor for the City of Warwick (the assessor), over the legality of municipal taxes assessed against the airlines for certain leasehold improvements at the Sundlun Terminal at T.F. Green Airport in the City of Warwick. The airlines have appealed a judgment...

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