Legal Opinion
Dow Chemical Co. v. Director of Revenue
Supreme Court of Missouri
Decided April 17, 1990No. 71010PublishedCited by 9 opinions
1Opinion of the Court
CHARLES SHANGLER, Special Judge.
The petition for review is from the final decision of the Administrative Hearing Commission denying the complaints of Dow Chemical Company that the Director of Revenue improperly assessed a corporate tax deficiency for years 1975 to 1980 and improperly rejected the Dow claim for refund for each of those years.
I
THE FACTUAL STATEMENT
Dow Chemical Company is a Delaware corporation with headquarters and principal business location in Michigan. It operated then, as now, in foreign as well as domestic locales. The domestic United States operations are conducted by…
2Cases cited27 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
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3Cited by9 opinions
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Kraft, Inc. v. SweetAppellate Court of Illinois · 1991
- Maxland Development Corp. v. Director of RevenueSupreme Court of Missouri · 1998
- Williams Companies, Inc. v. Director of RevenueSupreme Court of Missouri · 1990
- Dow Chemical Co. v. Director of Revenue, StateSupreme Court of Missouri · 1992
4 more not listed; retrieve them via the Exa API.