Nevada Supreme Court October 20, 2011, No. 55183 (State, Department of Taxation v. Masco Builder Cabinet Group)

OPINION

Per Curiam:

In this appeal, we consider two issues regarding a taxpayer’s request for a refund from the Nevada Department of Taxation. First, we consider whether the Nevada Tax Commission improperly substituted its own judgment for that of an administrative law judge in reversing the judge’s determination that the taxpayer was entitled to a refund.