International Travel Advisors, Inc. v. State Tax Commission

FINCH, Judge.

International Travel Advisors, Inc. (In-trav), in filing its 1970 income tax return pursuant to then 1 § 143.040, RSMo 1969, 2 elected to compute its tax in accordance with the alternative method authorized in § 143.040.2. 3 The Director of Revenue assessed additional tax of $4,806.89 on the basis that Intrav should have included 50% of receipts from transactions allegedly occurring partly in Missouri and partly elsewhere. After the Director of Revenue denied Intrav’s petition for abatement, Intrav appealed to the State Tax Commission (Commission) which approved the assessment.…