Goldberg v. State Tax Commission

I dissent because I believe the majority opinion misconstrues and fails to apply this Court’s decision in M.V. Marine Co. v. State Tax Commission, 606 S.W.2d 644 (Mo. banc 1980)1 in resolution of this case.

Paul Mueller Company, in support of this appeal, contends the trial court erred in its reversal of the ruling of the State Tax Commission. It asserts: (1) the Commission’s finding that Mueller’s sales to out-of-state customers constituted transactions partly in and partly outside Missouri is supported by substantial and competent evidence; (2) the court’s finding that Mueller’s sales to…