Linnane v. Clark

OPINION

WEISBERGER, Justice.

These consolidated petitions for certiora-ri come before us to review two judgments of the District Court, one judgment (Hamilton and Bidlack) No. 88-192-M.P. favored the position of the tax administrator. The other judgment (Linnane) No. 87-478-M.P. favored the taxpayers. Since the taxpayers are the petitioners in the former and the tax administrator is the petitioner in the latter, we shall hereinafter refer to the parties as taxpayers and tax administrator without reference to their status as petitioners or respondent. The parties have entered into agreed…