Legal Opinion
Maxland Development Corp. v. Director of Revenue
Supreme Court of Missouri
Decided January 27, 1998No. Nos. 80037, 80040 and 80041PublishedCited by 6 opinions
1Opinion of the Court
BENTON, Chief Justice.
The appellant Missouri corporations computed their state income tax by electing the single-factor method. Section 14,3451.2(2) (b).1 The appellants classified rental income from out-of-state properties as “wholly without Missouri.” The Director of Revenue and the Administrative Hearing Commission reclassified this income as “partly within and partly without Missouri.” This appeal followed. Mo. Const, art. V, sec. 3. The decision in cases 80037 and 80041 is affirmed, and in ease 80040 is reversed and remanded.
I
Case 80037. Maxland Development Corp., Baltgem Development…
2Cases cited12 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Trinova Corp. v. Michigan Department of TreasurySupreme Court of the United States · 1991
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3Cited by6 opinions
- Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
- Medicine Shoppe International, Inc. v. Director of RevenueSupreme Court of Missouri · 2005
- Unisys Corp. v. COM., BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2002
- Medicine Shoppe International, Inc. v. Director of RevenueSupreme Court of Missouri · 2002
- Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
1 more not listed; retrieve them via the Exa API.