OPINION
KELLEHER, Justice.
We have issued a statutory writ of certiorari 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...
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