Legal Opinion
Amway Corp., Inc. v. Director of Revenue
Supreme Court of Missouri
Decided September 11, 1990No. 72155PublishedCited by 9 opinions
1Opinion of the Court
HOLSTEIN, Judge.
The Director of Revenue of Missouri (Director) appeals from an order of the Administrative Hearing Commission (AHC) denying the Director's assessment of income tax, interest and penalties against Amway Corporation, Inc. (Amway) for the fiscal years ending August 31 in 1978, 1979 and 1980. The questions presented are whether 15 U.S.C. § 381 or the United States Constitution prohibit Missouri from imposing an apportioned net income tax on Amway. Reversed.
Decisions of the AHC are to be upheld when authorized by law and supported by competent and substantial evidence upon the…
2Cases cited10 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- All-Tech Telecom, Inc. v. Amway CorporationCourt of Appeals for the Seventh Circuit · 1999
- State Ex Rel. AG Processing, Inc. v. Public Service CommissionSupreme Court of Missouri · 2003
- In Re Mid-America Living Trust Associates, Inc.Supreme Court of Missouri · 1996
- State Ex Rel. Public Counsel v. Missouri Public Service CommissionMissouri Court of Appeals · 2009
- In the Matter of Kansas City Power&Light Company's Request for Authority to Implement a General Rate Increase for Electric Service, And Midwest energy Consumers' Group v. Missouri Public Service CommissionMissouri Court of Appeals · 2016
4 more not listed; retrieve them via the Exa API.