JOHNSON, Judge.
The issue presented in this case is whether former OCGA § 48-7-31(d)(3) permitted a corporation engaged in a unitary service-related business with other corporations to file tax returns utilizing a unitary method of apportioning income. We find that the Code section as it existed at the time did authorize the taxpayers to employ that method of apportionment and affirm the judgment of the trial court.
In 1984, 1985 and 1986, each of the...
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