PER CURIAM.
Defendant appeals. Plaintiff recovered judgment against defendant in the Court of Claims. The judgment represented the full amount of a deficiency in franchise fees for the years 1967-1972 paid by plaintiff following a field audit and a redetermination, which confirmed the field audit. The deficiency arose from a finding that plaintiff was a profit rather than a non-profit corporation, but the parties have stipulated that the profit or non-profit status...
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