Rhode Island CATV Corp. v. Clark

OPINION

WEISBERGER, Justice.

This case comes before us on the petition for certiorari of the Tax Administrator for the State of Rhode Island to review a judgment of the District Court of the Sixth Division that reversed deficiency assessments made by the tax administrator against Rhode Island CATV Corporation and Times Mirror Cable Television of Rhode Island, Inc. (taxpayers), in the amounts of $52,038.18 and $54,143.72, respectively. We affirm. An agreed statement of facts served as the factual record in the proceedings below and may be summarized as follows.

The taxpayers, two Rhode Island…