Lemay Building Corp. v. Director of Revenue

PRICE, Judge.

Lemay Building Corporation (Lemay) contests the Administrative Hearing Commission’s decision holding that income received from a mobile home park Lfimay owns in Florida is income earned partly within and partly without Missouri, pursuant to § 143.451, RSMo Supp.1988. Instead, Le-may asserts the income should be treated as earned wholly within Florida and wholly without Missouri. Because Lemay took sufficient part in the production of income from the mobile home park, we hold that the *836income was earned partly within and partly without Missouri. The decision of the Administrative…