Legal Opinion

Hasbro Industries, Inc. v. Norberg

Supreme Court of Rhode Island

Decided January 22, 1985No. 82-357-M.P., 82-375-M.P. and 82-408-M.PPublishedCited by 21 opinions

1Opinion of the Court

OPINION

SHEA, Justice.

This case is before the court following the consolidation of three petitions for writs of certiorari. 1 Hasbro Industries, Inc. (Hasbro), a manufacturer in Pawtucket, Rhode Island, seeks a review of a District Court judgment affirming in part a decision of the tax administrator assessing a use tax against it. We affirm in part and reverse in part.

Hasbro challenges the use tax assessed on its purchase for use in its business of five items of property: (1) mechanicals and color overlays, (2) color separations, (3) clay models, (4) a computer-software package and (5) order…

2Cases cited9 opinions

  1. Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
  2. Statewide Multiple Listing Service, Inc. v. NorbergSupreme Court of Rhode Island · 1978
  3. Brier Manufacturing Co. v. NorbergSupreme Court of Rhode Island · 1977
  4. Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
  5. Voss v. GrayNorth Dakota Supreme Court · 1941

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3Cited by21 opinions

  1. South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
  2. Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
  3. New England Telephone & Telegraph Co. v. ClarkSupreme Court of Rhode Island · 1993
  4. USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
  5. First Data Corp. v. STATE, DEPT. OF REV.Nebraska Supreme Court · 2002

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