BOOTH, Judge.
This cause is before us on appeal from final agency action upholding the corporate income tax deficiencies assessed by the Department of Revenue (DOR) against Coulter Electronics, Inc., (Coulter) of $39,436 for the 1973 tax year and $324 for the 1974 tax year.
Two issues were presented below and are before us on appeal: (1) Whether certain transactions between Coulter and its subsidiary corporations are within the definition of "sales" and includable...
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