Legal Opinion
International Business MacHines Corp. v. Director of Revenue
Supreme Court of Missouri
Decided February 14, 1989No. 70386PublishedCited by 19 opinions
1Opinion of the Court
WELLIVER, Judge.
This is an appeal from a final decision of the Administrative Hearing Commission (Commission) involving the construction of a revenue law of the state of Missouri. We have exclusive jurisdiction. Mo. Const, art. V, § 3.
Appellant, International Business Machines Corporation, (IBM), is a corporation organized and existing under the laws of the state of New York and authorized to conduct business in the state of Missouri. IBM’s business includes, among other things, the marketing of several types of computers as well as the sale and licensing of large numbers of computer software…
2Cases cited20 opinions
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- Daily Record Co. v. JamesSupreme Court of Missouri · 1982
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Burlington Northern Railroad v. Director of RevenueSupreme Court of Missouri · 1990
- International Business MacHetes Corp. v. Director of RevenueSupreme Court of Missouri · 1997
- Bridge Data Co. v. Director of RevenueSupreme Court of Missouri · 1990
- Sneary v. Director of RevenueSupreme Court of Missouri · 1993
- Kansas City S. Indus. v. CommissionerUnited States Tax Court · 1992
14 more not listed; retrieve them via the Exa API.