Apex Oil Company, Inc. v. State of Rhode Island, acting by and…

Summary

The Supreme Court held that Apex Oil Company has standing to challenge the Rhode Island Division of Taxation’s motor fuel tax assessment, that res judicata does not bar its claims because Apex was not in privity with Glencore, and that the doctrine of administrative finality does not apply. Accordingly, the Court quashed the District Court’s dismissal order and remanded the case.