LARIO, J.T.C.
The question presented by this case is whether plaintiff, a foreign corporation, was properly subject to taxation by the State of New Jersey under its New Jersey Business Tax Act, N.J.S.A. 54:10A-1 et seq. (act). By virtue of the act plaintiff was originally assessed taxes due for the years 1966 through 1973, together with interest and penalties. The calculation of the tax, which was based upon plaintiff's income within the State of New...
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