KING v. PROCTER & GAMBLE DISTRIBUTING CO.

No. 65646.

671 S.W.2d 784 (1984)

Richard A. KING, Director of Revenue, State of Missouri, Appellant, v. The PROCTER & GAMBLE DISTRIBUTING COMPANY, et al., Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied July 17, 1984.


Attorney(s) appearing for the Case

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

William D. Howe, Cincinnati, Ohio, Roger K. Toppins, Jefferson City, for respondents.


BILLINGS, Judge.

Appeal by the Director of Revenue from an adverse ruling by the Administrative Hearing Commission. The Director of Revenue had considered franchise taxes measured by income as "income taxes" as that term is used in § 143.141(2), RSMo 1978, and assessed additional income tax owing by Procter & Gamble Distributing Company for the year 1977. The Administrative Hearing Commission concluded "income...

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