Legal Opinion
Brown v. Director of Revenue
Supreme Court of Missouri
Decided March 7, 2000No. Nos. SC 81799, SC 81800PublishedCited by 2 opinions
1Opinion of the Court
DUANE BENTON, Judge.
Eric S. and Mary K. Brown, and Jeffrey C. and Nancy J. Brown — all Kansas residents — petition for review of Administrative Hearing Commission decisions upholding liability for Missouri income tax (plus interest) for 1995. Sec. 621.189 RSMo 19941; Mo. Const, art. V, sec. 8. Affirmed.
I
Before January 3,1995, Eric and Jeffrey Brown were officers, shareholders and employees of Carl I. Brown and Company. This Kansas corporation kept its principal office in Kansas City, Missouri, three others elsewhere in Missouri, and a total of 47 offices in 16 other states (but none in…
2Cases cited6 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Barrett v. CommissionerUnited States Tax Court · 1972
- Hornaday v. CommissionerUnited States Tax Court · 1983
- Fred W. Steffens and Margaret T. Steffens v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hickey v. City of ToledoOhio Court of Appeals · 2001
- Jeffrey Rohrback v. Commonwealth of KentuckyKentucky Supreme Court · 2017