(DOWNLOAD) "Wolff Shoe Company v. Director Revenue" by Supreme Court of New Hampshire # eBook PDF Kindle ePub Free

January 06, 2021

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, Â§ 3. The sole issue presented is whether Â§ 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 Â§ 143.451.2(2). RSMo 1986. The administrative Hearing Commission held Â§ 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.