Director of Revenue v. Westinghouse Credit Corp.

. RENDLEN, Judge.

The Director of Revenue seeks reversal of the Administrative Hearing Commission’s decision awarding Westinghouse Credit Corporation a refund of credit institutions taxes paid.1 As the issue involves construction of the revenue laws, the cause falls within this Court’s exclusive appellate jurisdiction. Mo. Const, art. V, § 3.

Westinghouse Credit Corporation (WCC), a Pennsylvania corporation authorized to do business in Missouri, was originally established to finance purchases of products manufactured by its parent, Westinghouse Electric Corporation and, during the years prior…