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...
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