OPINION BY JUDGE ROGERS, July 13, 1983:
We have consolidated the tax appeals of Affiliated F.M. Insurance Company and Providence Washington Insurance Company from decisions of the Board of Finance and Revenue sustaining the settlements by the Department of Revenue of the gross premium tax of each for the years ending respectively December 31, 1977, and December 31, 1976.
The facts in both cases have been stipulated of record. We adopt these as our findings...
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