LAMPRON, J.
This is an action under RSA 77-A:14 (Supp. 1975) for de novo review by the superior court of a determination by defendant department of revenue administration upholding an assessment of deficiencies in the business profits tax paid by plaintiff for the tax years 1970, 1971, and 1972. There being no dispute as to the underlying facts, and the parties having filed an agreed statement of facts, the Superior Court (Johnson, J.) reserved and transferred...
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