Federal Products Corp. v. Norberg

OPINION

KELLEHER, Justice.

This is a statutory petition for certiorari sought by Federal Products Corp. (the taxpayer) pursuant to the relevant provisions of the Administrative Procedures Act, G.L. 1956 (1977 Reenactment) § 42-35-16. The taxpayer seeks a review of an order entered in the District Court after a justice of that court had upheld the Tax Administrator’s (the administrator) assessment of a deficiency assessment against Federal Products Corp. for the years 1965-68. The deficiency arose, in part, from the inclusion of interest derived from, and the proceeds from a sale of, tax-exempt…