Tiger v. State Tax Commission

DALTON, Presiding Judge.

This is an appeal by the Director of Revenue from the order and judgment of the Circuit Court of St. Louis County in a proceeding filed in that court by respondent herein to review a decision of the State Tax Commission. See Sections 536.110 and 536.140 RSMo 1949, V.A.M.S. The cause involves a construction of certain statutes with reference to determining net income for income tax purposes.

The facts are not in dispute. The trial court’s decision was based upon an agreed statement of the case filed in the Circuit Court under the provisions of Section 536.130 RSMo 1949,…