CLEARY, Justice.
This is a petition brought by the Gulf Oil Corporation for review of a determination made by the Commissioner of Taxes with respect to the Vermont franchise tax assessed against the Corporation for the calendar year 1954. The petitionee demurred to the petition. The demurrer was sustained by the county court and the cause passed to this Court pursuant to V.S. 47 § 2124. The facts set forth in the petition, including "Exhibit A" attached thereto...
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