Fruit Growers Express Co. v. Norberg

OPINION

KELLEHER, Justice.

We have issued a statutory writ of certio-rari pursuant to the pertinent provisions of the Administrative Procedures Act, to wit, G.L.1956 (1977 Reenactment) § 42-35-16, to review a District Court justice’s affirmation of the tax administrator’s denial of a taxpayer’s request for a tax refund.

The pertinent details of this controversy have been set forth in an agreed statement of facts which was initially presented at a hearing conducted on the administrative level. The taxpayer (Fruit Growers or taxpayer) is a Delaware corporation whose headquarters is situated in the…