WELBORN, Commissioner.
Proceeding for review of income tax assessment by Director of Revenue. Taxpayer appealed to State Tax Commission which upheld assessment. Circuit court on appeal by taxpayer reversed order of Tax Commission. State Tax Commission appealed.
Office Building, Inc., is a Missouri corporation. On July 21, 1953, Office Building, Inc., entered into an agreement with the Continental Oil Company to construct an office building in Kansas City which...
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