petitioner

petitioner definition - business

petitioner

The person or other entity that requests a court hearing or appeals a lower court ruling. For example, a petitioner might ask a state tax court for a redetermination of a tax deficiency based on a claim that certain income was not taxable by the state.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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