Legal Opinion
ABB C-E Nuclear Power Inc. v. Director of Revenue
Supreme Court of Missouri
Decided January 30, 2007No. SC 87811PublishedCited by 4 opinions
1Opinion of the Court
RONNIE L. WHITE, Judge.
I
The Director of Revenue appeals the decision of the Administrative Hearing Commission (AHC) finding that the proceeds of the sale of taxpayer ABB C-E Nuclear Power, Inc. (ABB) do not constitute business income attributable to ABB subject to corporate income tax in Missouri. The decision of the AHC is affirmed.
II
ABB is a Delaware corporation headquartered in Connecticut with operational facilities in several states including Missouri. In April 2000, ABB’s parent company sold ABB to a third party as part of a $435 million divestiture between two European multi-national…
2Cases cited12 opinions
- Lenox, Inc. v. TolsonSupreme Court of North Carolina · 2001
- Ex Parte Uniroyal Tire Co.Supreme Court of Alabama · 2000
- Laurel Pipe Line Co. v. CommonwealthSupreme Court of Pennsylvania · 1994
- Concord Publishing House, Inc. v. Director of RevenueSupreme Court of Missouri · 1996
- Blessing/White, Inc. v. ZehnderAppellate Court of Illinois · 2002
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- McKesson Water Products Co. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Armstrong-Trotwood, LLC v. State Tax Commission of MissouriMissouri Court of Appeals · 2016
- First Data Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2013
- Minact, Inc. v. Director of RevenueSupreme Court of Missouri · 2014