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DIRECTOR OF REVENUE v. WESTINGHOUSE CREDIT CORP.

No. 71886.

787 S.W.2d 715 (1990)

DIRECTOR OF REVENUE, Appellant, v. WESTINGHOUSE CREDIT CORPORATION, Respondent.

Supreme Court of Missouri, En Banc.

April 17, 1990.

Attorney(s) appearing for the Case

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for appellant.

J. Kent Lowry, Hallie H. Gibbs, Jefferson City, for respondent.

RENDLEN, Judge.

The Director of Revenue seeks reversal of the Administrative Hearing Commission's decision awarding Westinghouse Credit Corporation a refund of credit institutions taxes paid.1 As the issue involves construction of the revenue laws, the cause falls within this Court's exclusive appellate jurisdiction. Mo. Const. art. V, § 3.

Westinghouse Credit Corporation (WCC), a Pennsylvania corporation authorized to do...

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