OPINION
WEISBERGER, Justice.
This case comes before us on the petition for certiorari of American Textile Artists Associates, Inc. (taxpayer), to review a judgment of the District Court of the Sixth Division which affirmed a deficiency assessment made by the tax administrator in the amount of $20,611.10. The facts underlying this controversy are generally undisputed and may be summarized as follows.
The taxpayer, a Rhode Island corporation, has as...
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