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INTERN. TRAVEL ADVISORS, INC. v. STATE TAX COM'N

No. 60159.

567 S.W.2d 650 (1978)

INTERNATIONAL TRAVEL ADVISORS, INC., Petitioner-Appellant, v. STATE TAX COMMISSION of Missouri et al., Respondents-Respondents.

Supreme Court of Missouri, en banc.

Rehearing Denied July 24, 1978.

Attorney(s) appearing for the Case

Joseph B. Meives, George J. Leontsinis, St. Louis, for petitioner-appellant.

John D. Ashcroft, Atty. General, S. Joel Wilson, Asst. Atty. Gen., Jefferson City, for respondents-respondents.

FINCH, Judge.

International Travel Advisors, Inc. (Intrav), in filing its 1970 income tax return pursuant to then1 § 143.040, RSMo 1969,2 elected to compute its tax in accordance with the alternative method authorized in § 143.040.2.3 The Director of Revenue assessed additional tax of $4,806.89 on the basis that Intrav should...

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