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HERSCHEND v. DIRECTOR OF REVENUE

No. 77325.

896 S.W.2d 458 (1995)

Raymond B. HERSCHEND, et al., Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

April 25, 1995.

Attorney(s) appearing for the Case

Bruce Waugh, David Zimmerman, Carol Smith, Kansas City, for appellants.

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

LIMBAUGH, Judge.

Raymond and Kelly Herschend (the Herschends) seek a ruling that Tenn.Code Ann. § 67-4-806 (1994)1, a Tennessee corporate tax statute, is an "income tax" within the meaning of § 143.081.1, RSMo 1986, entitling them to a credit against their Missouri income tax liability. The Director of Revenue (Director), and, in turn, the Administrative Hearing Commission (AHC) determined that the Tennessee tax was not an "income...

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