Norberg v. Feist

OPINION

SHEA, Justice.

This appeal from summary judgment entered against the plaintiff, tax administrator, in the Superior Court began as an action against various officers and creditors of the Shepard Company for unpaid sales taxes allegedly owed by the company for the period from May 1973 through September 1973. We affirm.

The material facts in the case are not in dispute. Prior to June 1973 the Shepard Company (Shepard’s), which then operated a chain of retail department stores, was indebted to James Talcott, Inc. (Talcott), in a sum in excess of $2 million and to Rhode Island Hospital Trust…