Fox v. Norberg

In April 1970 the plaintiffs, husband and wife, filed a joint annual investment tax return for 1969 pursuant to the provisions of the investment tax statute, G. L. 1956 (1970 Reenactment) eh. 28 of title 44, as enacted by P. L. 1969, ch. 197, art. 1, sec. 1, and paid the tax due under protest. In the same month they filed with- the defendant tax administrator a statutory petition for refund of the tax paid on the ground that the investment tax statute was unconstitutional. They filed the petition for refund pursuant to §44-28-29 of the investment tax statute. By letter dated August 7, 1970,…