LARIO, J.T.C. (retired and temporarily assigned on recall)
Pomco Graphics, Inc., (Pomco) challenges a final determination of the Director, Division of Taxation, declaring it to be subject to tax under the New Jersey Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 et seq., and directing Pomco to file corporate business tax returns for the tax years 1979 through all subsequent years to the present.
The facts have been stipulated and the matter...
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