Decision for Plaintiff rendered September 17, 2012.
I. INTRODUCTION
This matter is before the court after a trial. Certain facts have been stipulated by the parties. The tax at issue is the corporate income tax and the years at issue are the years ending March 31, 2002, March 31, 2003, and March 31, 2004.
II. FACTS
Plaintiff (taxpayer) is a company...
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