Medicine Shoppe International, Inc. v. Director of Revenue

MICHAEL A. WOLFF, Judge.

Introduction

The director of revenue urges the Court to overturn its 21-year-old decision in Brown Group, Inc. v. Administrative Hearing Commission, 649 S.W.2d 874 (Mo. banc 1983), interpreting a corporate tax statute. The Court’s decision, however, has been followed these past 21 years: the judicial interpretation has become woven into the fabric of the statute, its interpretation has been incorporated into the director’s taxation forms, and the statutory provision has been left untouched by the General Assembly. 1

An incorrect or otherwise undesirable interpretation of…