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DELTA AIR LINES, INC. v. DIRECTOR OF REVENUE

No. 77667.

908 S.W.2d 353 (1995)

DELTA AIR LINES, INC., Appellant, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Respondent.

Supreme Court of Missouri, En Banc.

October 24, 1995.

Attorney(s) appearing for the Case

Juan D. Keller, John P. Barrie, Carol Lewis Iles, St. Louis, Sari Katz Earl, Delta Air Lines Law Department, Atlanta, Ga., for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Gretchen Garrison, Asst. Atty. Gen., Jefferson City, for respondent.

ROBERTSON, Judge.

Section 143.451.4, RSMo 1994, provides an apportionment formula for corporations that operate interstate transportation services. That apportionment formula uses mileage as the basis for determining the percentage of the corporation's income that must be attributed to Missouri for Missouri income tax purposes. The Director of Revenue ("Director") assessed Delta Air Lines, Inc. ("Delta") Missouri income tax liability. The Director included Delta's...

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