BRYSON, Justice.
Plaintiffs appeal from a decision of the Tax Court affirming a personal income deficiency assessed against the plaintiffs for the 1970 calendar tax year. William F. Smith v. Dept. of Rev., 5 OTR 249 (1973).
From 1957 through 1961 plaintiffs were residents of Alaska and during this period owned and operated a shrimp cannery. Plaintiffs leased shrimp peeling machines from a corporation and subsequently discovered they were charged a higher lease...
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