OPINION BY JUDGE KRAMER, October 17, 1972:
This is an appeal by Pincus Brothers, Inc. (Pincus), from a resettlement of Pincus' corporate net income tax for the calendar year 1967 as determined by the Board of Finance & Revenue (Board). The Board's determination came about as the result of a Petition for Review by Pincus of the resettlement as determined by the Department of Revenue.
At the hearing held before this Court, a partial stipulation of facts...
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