HOPKINS, J.T.C.
This matter involves plaintiff-taxpayer's motion and defendant's cross motion for summary judgment on the issue of whether plaintiff-taxpayer was required to file two short-term Corporation Business Tax Act (CBTA) returns for the taxable period March 12, 1987 through September 26, 1987. The parties have agreed that there is no dispute on the facts necessary to decide the issue.
Director denied a claim for refund of CBTA taxes after taxpayer...
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