Legal Opinion

First Portland Corporation v. Gelati

Superior Court of Rhode Island

Decided June 26, 2009No. C.A. No. PB-2008-4208Published

1Opinion of the Court

DECISION

Before this Court for decision are cross motions for summary judgment in this personal property tax appeal case. Jurisdiction is pursuant to section 44-5-26(b) of the General Laws of Rhode Island.

Facts Travel

In May 2006, Spectrum Medical Leasing ("Spectrum") offered to lease1 to Rhode Island Hospital ("RIH") and The Miriam Hospital ("TMH") (collectively, "the Hospitals"), severally, approximately two thousand infusion pumps2 ("Pumps" or "Equipment"). (Agreed Statement of Facts ("ASOF") ¶ 6.) The offer stated that "[l]essee will have title to the equipment; lease payment assumes Lessee…

2Cases cited5 opinions

Harvard Pilgrim Health Care of New England, Inc. v. GelatiSupreme Court of Rhode Island · 2004
Willow Street Associates LLP v. Board of Tax Assessment ReviewSupreme Court of Rhode Island · 2002
Greenough Ex Rel. Board of Canvassers & RegistrationSupreme Court of Rhode Island · 1912
Roger Williams General Hospital v. LittlerSupreme Court of Rhode Island · 1989
Fleet Credit Corporation v. FrazierSupreme Court of Rhode Island · 1999