Sullivan v. Reilly

OPINION

Justice FLAHERTY,

for the Court.

The plaintiff is the State of Rhode Island Tax Administrator. He filed this collection action against the defendants, William J. and Marielle Reilly, in pursuit of more than $1 million in assessed, but unpaid, personal income taxes from the late 1990s. In their answer to the plaintiffs complaint, the defendants denied that they owed any personal income taxes for the assessed years. Eventually, the plaintiff filed a motion for summary judgment, which was granted by a justice of the Superior Court. The defendants timely appealed to this Court, arguing that…