Legal Opinion
Williams Companies, Inc. v. Director of Revenue
Supreme Court of Missouri
Decided November 20, 1990No. 72352PublishedCited by 6 opinions
1Opinion of the Court
BILLINGS, Judge.
The principal issue in this case is whether The Williams Companies, Inc., and seven of its subsidiaries that did business in Missouri in 1982 through 1984 1 had the right to file a consolidated or combined Missouri income tax return for the years 1982 through 1984. Because construction of the revenue laws of the state is involved, this Court has exclusive appellate jurisdiction. Mo. Const. art. V, § 3. The Court affirms the order of the Administrative Hearing Commission but remands for consideration of an issue not ruled.
The Williams Companies, Inc., is a Delaware corporation,…
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
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
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3Cited by6 opinions
- In Re Tax Appeal of Morton Thiokol, Inc.Supreme Court of Kansas · 1993
- General Motors Corp. v. Director of RevenueSupreme Court of Missouri · 1998
- Land O'Frost, Inc. v. PledgerSupreme Court of Arkansas · 1992
- Reidy Terminal, Inc. v. Director of RevenueSupreme Court of Missouri · 1995
- Anchor Sales & Service Co. v. Division of Employment Security DivisionMissouri Court of Appeals · 1997
1 more not listed; retrieve them via the Exa API.