OPINION
FAY, Chief Judge.
This appeal is before us on a writ of certiorari from Great American Nursing Centers, Inc., and its wholly owned subsidiaries (Great American). The petitioners appeal from a District Court decision denying and dismissing appeals from two decisions of the tax administrator upholding the division's recomputation of Great American's corporate taxes. We affirm the District Court decision.
Pursuant to G.L. 1956 (1970 Reenactment...
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