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GENERAL MOTORS CORP. v. DIRECTOR OF REVENUE

No. 80853.

981 S.W.2d 561 (1998)

GENERAL MOTORS CORPORATION and Subsidiaries, Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

December 22, 1998.

Attorney(s) appearing for the Case

Thomas C. Walsh, Juan D. Keller, John P. Barrie, St. Louis, for appellants.

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for respondent.

ANN K. COVINGTON, Judge.

The principal issue in this case is whether General Motors Corporation and its subsidiaries have the right to file consolidated Missouri income tax returns for the years 1990, 1991, and 1992 pursuant to section 143.431.3(1), RSMo 1994.1 Because construction of the revenue laws of the state is involved, this Court has exclusive appellate jurisdiction. Mo. Const. art. V, sec. 3. This Court reverses the decision...

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