Legal Opinion
DeBlois v. Clark
Supreme Court of Rhode Island
Decided January 19, 2001No. 98-336-M.PPublishedCited by 7 opinions
1Opinion of the Court
OPINION
Lederberg, Justice.
The petitioners, Arthur and Eleanor De-Blois, like many Rhode Islanders in search of a wanner climate during the winter months, began spending significant time in Florida after retirement. After they filed nonresident income tax returns for the years 1991, 1992 and 1993, years for which they claimed to be Florida domiciliaries, the Division of Taxation (tax division or respondent) took the position that the petitioners were Rhode Island domiciliaries and assessed resident income taxes for those years. The signal issue in this case is whether, for state income tax…
2Cases cited30 opinions
- Ogden v. SaundersSupreme Court of the United States · 1827
- Lemoine v. Department of Mental Health, Retardation & HospitalsSupreme Court of Rhode Island · 1974
- Seibert v. ClarkSupreme Court of Rhode Island · 1993
- Blount v. BostonCourt of Appeals of Maryland · 1998
- Estate of Sawyer Ex Rel. Howard Bank v. CrowellSupreme Court of Vermont · 1989
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3Cited by7 opinions
- Williams v. Clark County District AttorneyNevada Supreme Court · 2002
- Cranston Police Retirees Action Committee v. The City of Cranston, by and through its Finance Director Robert Strom and its City Treasurer David CapuanoSupreme Court of Rhode Island · 2019
- In Re SparfvenUnited States Bankruptcy Court, D. Massachusetts · 2001
- In Re Jarvis R.Supreme Court of Rhode Island · 2001
- Lori Noel Meyer v. Patrick W. MeyerSupreme Court of Rhode Island · 2013
2 more not listed; retrieve them via the Exa API.