Van Alen v. Stein

This is an appeal from a judgment for the respondent on three petitions for relief from alleged over-assessment and illegal assessment of real 1 and personal property taxes for taxes assessed December 31, 1970, 1971, and 1972. The petitions were brought pursuant to G.L. 1956 (1970 Reenactment) §44-5-26 2 in Superior Court, where they were consolidated for trial and heard by a trial justice sitting without a jury.

The record discloses that petitioners, James and Candace Van Alen, have been summer residents of Newport for many years. The evidence as to whether petitioners also were domiciliaries…