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SULLIVAN v. REILLY

No. 2011-171-Appeal.

55 A.3d 207 (2012)

David M. SULLIVAN, Tax Administrator for the State of Rhode Island Division of Taxation v. William J. REILLY et al.

Supreme Court of Rhode Island.

July 5, 2012.

Attorney(s) appearing for the Case

Lisa Madden O'Neil, Esq. , Hope Valley, for Plaintiff.

William J. Delaney, Esq. , Charles J. Reilly, Esq. , Providence, for Defendants.

Present: SUTTELL, C.J., GOLDBERG, FLAHERTY, ROBINSON, and INDEGLIA, JJ.

OPINION

Justice FLAHERTY, for the Court.

The plaintiff is the State of Rhode Island Tax Administrator. He filed this collection action against the defendants, William J. and Marielle Reilly, in pursuit of more than $1 million in assessed, but unpaid, personal income taxes from the late 1990s. In their answer to the plaintiff's complaint, the defendants denied that they owed any personal income taxes for the assessed years. Eventually, the plaintiff filed...

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