LAMPRON, C.J.
The plaintiff brings this appeal pursuant to RSA ch. 541. It appeals a decision of the board of taxation denying it an abatement of a deficiency assessment of $616 plus interest. The State imposed the additional tax on the plaintiff after an audit of its business profits tax return for the year ending July 31, 1974. After a hearing, the board found that the plaintiff was a business organization "which
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