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ACME ROYALTY CO. v. DIRECTOR OF REVENUE

Nos. SC 84225, SC 84226.

96 S.W.3d 72 (2002)

ACME ROYALTY COMPANY and Brick Investment Company, Appellants, v. DIRECTOR OF REVENUE, Respondent. Gore Enterprise Holdings, Inc., Appellant, v. Director of Revenue, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied January 28, 2003.

Attorney(s) appearing for the Case

Thomas C. Walsh, Juan D. Keller, John P. Barrie, B. Derek Rose, St. Louis, Edward F. Downey, Jefferson City, for Appellees.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Jefferson City, for Respondent.

Thomas C. Walsh, Juan D. Keller, John P. Barrie, B. Derek Rose, St. Louis, Edward F. Downey, Jefferson City, for Appellees in Docket No. SC84225.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Jefferson City, for Respondent in Docket No. 84226.

Michael R. Annis, Eric G. Enlow, St. Louis, Paul H. Frankel, Irwin M. Slomka, Morrison & Foerster, LLP, (Council on State Taxation) New York, for Amicus Curiae.

Introduction

RONNIE L. WHITE, Judge.

The Director of Revenue assessed Acme Royalty Company ("ARC" or "Acme") and Brick Investment Company ("BIC"), collectively ("Appellants"), for income derived from the licensing of trademarks and trade names to a related corporation for the annual tax periods from 1992-96. Similarly, the Director assessed Gore Enterprise Holdings, Inc. ("Gore") for income derived from royalties received from a related company as...

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