SHARP, Justice.
Defendant Commissioner's first contention is that the Superior Court had no original jurisdiction under G.S. § 105-267 to review the allocation and apportionment, made under G.S. § 105-134, of the income of a corporation transacting business partly within and partly without North Carolina. He asserts that G.S. § 105-134(6) (g) limits original jurisdiction to review such an allocation or apportionment to the Tax Review Board, augmented...
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