Findings of fact do not meet the required standard mandated by Hoefer v. Town of Brattleboro, 137 Vt. 434, *640407 A.2d 183 (1979); Town of Walden v. Bucknam, 135 Vt. 326, 327-28, 376 A.2d 761, 763 (1977) ; Schweizer v. Town of Pomfret, 134 Vt. 436, 437, 365 A.2d 134, 135 (1976). Cause reversed and remanded to Commissioner of Taxes for recommittal to the State Tax Appeal Board for hearing on all issues.