Where concurrent findings of fact by an assessor and tribunal have not been disturbed and the challenge to those findings has been abandoned, a District Court judge hearing a statutory appeal on a question of law errs by proceeding to determine a question of statutory construction that depends on a factual premise that has been rejected. Such a determination is advisory and the resulting orders are futile. The extension of time to appeal should be refused, or if the appeal is heard, the tribunal's determination should be affirmed.
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