Hermann v. Director of Revenue

WHITE, Judge.

I

Robert and Signa Hermann sought review of the Administrative Hearing Commission’s (AHC) denial of a tax credit claimed on their 1996 Missouri income tax return for the distributive share of taxes that Hermann Companies, Incorporated (Hermann Companies) paid to the state of Arkansas. 1 The AHC held that where a Missouri S corporation pays taxes in another state when it has elected to use the C corporate form, the tax credit to benefit Missouri S corporation shareholders under section 143.081 does not apply. We affirm.

The Hermanns are married and file joint income tax returns in…