(Download) "Robert W. Langley v. Administrative" by Supreme Court of Missouri En Banc ~ eBook PDF Kindle ePub Free
eBook details
- Title: Robert W. Langley v. Administrative
- Author : Supreme Court of Missouri En Banc
- Release Date : January 26, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
The Director of Revenue seeks review of a decision of the Administrative Hearing Commission which determined that certain income of taxpayer Robert Baskowitz Enterprises, Inc., was derived from sales occurring partly within and partly without the State of Missouri, thus to permit the taxpayer the advantages of an apportionment formula for Missouri income tax purposes. The decision reversed a decision by the Director which determined that the transaction in question occurred wholly within the state and subjected all the income derived from such sales to Missouri income tax. The question is whether sales of goods by the taxpayer which were shipped from an out-of-state manufacturer to the taxpayer's customer in Missouri are transactions occurring partly within and partly without the State of Missouri. If so, the taxpayer is entitled to use of the apportionment formula, and the decision of the Administrative Hearing Commission would be for affirmance; if not, the decision is for reversal. Reversed. The facts are stipulated. Robert Baskowitz Enterprises, Inc., is a Missouri corporation whose office is in Clayton, Missouri, and whose income is derived solely from its contract with Anheuser-Bushc, Inc., to supply it with glass bottles for Busch's breweries in St. Louis, Missouri, California, Texas, New Jersey and Florida. At issue is only that part of its income derived from the same of bottles to the brewery in St. Louis, Missouri. Baskowitz purchased these bottles from manufacturers located outside Missouri and had them shipped directly to the St. Louis brewery without receipt or warehousing by Baskowitz.
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