Legal Opinion
King v. Procter & Gamble Distributing Co.
Supreme Court of Missouri
Decided June 19, 1984No. 65646PublishedCited by 7 opinions
1Opinion of the Court
BILLINGS, Judge.
Appeal by the Director of Revenue from an adverse ruling by the Administrative Hearing Commission. The Director of Revenue had considered franchise taxes measured by income as “income taxes” as that term is used in § 143.141(2), RSMo 1978, and assessed additional income tax owing *785by Procter & Gamble Distributing Company for the year 1977. The Administrative Hearing Commission concluded “income taxes” as used in the foregoing statute does not include franchise taxes measured by income. We agree and affirm.
Section 143.431, RSMo 1978, defines Missouri taxable income of a…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Dow Chemical Co. v. Director of RevenueSupreme Court of Missouri · 1990
- Herschend v. Director of RevenueSupreme Court of Missouri · 1995
- Brennan v. Director of RevenueSupreme Court of Missouri · 1997
- All Star Amusement, Inc. v. Director of RevenueSupreme Court of Missouri · 1994
- Garland v. Director of RevenueSupreme Court of Missouri · 1998
2 more not listed; retrieve them via the Exa API.