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  5. 649 S.W.2d 216 (1983)
 

LANGLEY v. ADMINISTRATIVE HEARING COM'N

No. 62541.

649 S.W.2d 216 (1983)

Robert W. LANGLEY, Director of Revenue, State of Missouri, Petitioner, v. ADMINISTRATIVE HEARING COMMISSION, et al., Respondents.

Supreme Court of Missouri, En Banc.

April 26, 1983.

Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for petitioner.

N. Kimosa Sindel, Richard J. Sheehan, St. Louis, for respondents.

HIGGINS, Judge.

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...

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