Fisher-New Center Co. v. State Tax Commission

I do not agree with Mr. Justice Adams’ opinion that if there he any evidence found in the record to support the findings of the State tax commission, that ends judicial review of the commission’s proceedings for errors of law. The commission’s proceedings, in my opinion, are sub*372ject to the same scope of judicial review provided by the administrative procedures act1 for other administrative agencies. That act establishes, in subsection 8(6) (e) thereof, the quantum of evidence necessary to sustain an agency decision. The standard established is that agency findings, inferences, conclusions, or…