Opinion ID: 2398514
Heading Depth: 3
Heading Rank: 6

Heading: Tax Expenses

Text: In its brief, the company alludes to certain adjustments made by the commission to various tax expenses. The only sentence in the brief regarding this matter reads, in its entirety, as follows : In the area of taxes the Commission makes unexplained adjustments to payroll and gross earnings taxes resulting in a reduction in tax expense of $1,420. No reference is made as to the source of the figures upon which this allegation of error is based and cursory examinations of the commission's and company's charts and figures do not reveal their derivation. Rule 16(a) of this court's Rules of Appellate Procedure provides that where the disposition of a party's claim requires an examination of the evidence by this court, said party    shall specify in his brief the leading facts which he deems to be established by the evidence, with a reference to the pages of the record and the appendix where the evidence of such facts may be found   . Sup.Ct.R. 16(a). It is provided further that if a party fails to provide such references, the evidence relied upon will ordinarily be disregarded. It is our belief that the company, petitioner herein, has failed to adequately apprise us of the evidence upon which it relies in this particular matter. It is our view, therefore, that this point has, in effect, been neither briefed nor argued and is deemed to be waived. Walmac Co. v. Zurich Ins. Co., 114 R.I. 410, 417-18, 333 A.2d 686, 690-91 (1975).