Artophone Corporation v. Coale

Plaintiff, a Missouri corporation, sued to abate certain income taxes assessed against it for the year 1936. Abatement of one item was allowed by the circuit court and is not now in controversy. The court refused to abate $102.14 of the tax complained of and from that judgment plaintiff appealed. The case, so far as concerns the item of tax involved on this appeal, was submitted on the following agreed statement of facts:

"It is hereby agreed:

"That during the taxable year 1936 the plaintiff's only places of business were its principal office, warehouse and service department situated in the…