In Re Tax Appeal of Harbour Brothers Constr. Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• reversing when BOTA did not cite applicable regulations in its findings and conclusions, 10 and BOTA's holding was contrary to the statute under which the regulations were promulgated
• interpretation of statute by administrative agency with the responsibility of enforcing statute is entitled to judicial deference especially when agency is one of special competence and expertise

Source: CourtListener parenthetical corpus (CC0).