OPINION
JOSLIN, Justice.
This is a petition for a writ of certiorari in a tax case. In June 1976, a judgment was entered in the Superior Court reversing a decision of the tax administrator and ordering him to refund taxes assessed by the administrator against and paid by the taxpayers. Instead of seeking review of that judgment by filing a petition for a statutory writ of certiorari pursuant to G.L. 1956 (1977 Reenactment) § 42-35-16,
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