SAAD, J.
Petitioner appeals as of right from an opinion and judgment of the Michigan Tax Tribunal affirming deficiency tax assessments against petitioner for the years 1982 and 1983 under the Single Business Tax Act, M.C.L. § 208.1 et seq.; MSA 7.558(1) et seq. We affirm.
Before 1993, respondent utilized PL 86-272, codified at 15 U.S.C. § 381, to determine whether there was a sufficient nexus between a business' activities and the state...
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