(DOWNLOAD) "Wolff Shoe Company v. Director Revenue" by Supreme Court of New Hampshire # eBook PDF Kindle ePub Free
eBook details
- Title: Wolff Shoe Company v. Director Revenue
- Author : Supreme Court of New Hampshire
- Release Date : January 13, 1988
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This is an appeal from a final decision of the administrative Hearing Commission involving the construction of the revenue laws of the State of Missouri. This Court has exclusive jurisdiction. Mo. Coast. art. V, § 3. The sole issue presented is whether § 144.010.1(7). RSMo 1986, excludes income from appellants sales, in which both the shipping point and the destination point are outside Missouri, from the numerator of the single factor formula contained in § 143.451.2(2). RSMo 1986. The administrative Hearing Commission held § 144.010.1(7) is not binding when a sale of tangible property from a shipping point outside Missouri to a designation point outside Missouri is involved. We reverse.