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TSI HOLDING CO. v. DIRECTOR OF REVENUE

Nos. SC 85179-SC 85181.

118 S.W.3d 597 (2003)

TSI HOLDING COMPANY, Appellant, v. DIRECTOR OF REVENUE, Respondent. Tubular Steel Industries, Inc., Appellant, v. Director of Revenue, Respondent. T-3, Inc., Appellant, v. Director of Revenue, Respondent.

Supreme Court of Missouri, En Banc.

November 4, 2003.

Attorney(s) appearing for the Case

Juan D. Keller, B. Derek Rose, St. Louis, Edward F. Downey, Jefferson City, for Appellants.

Jeremiah W. (Jay) Nixon, Atty. Gen., Victorine R. Mahon, Asst. Atty. Gen., Jefferson City, for Respondent.

MICHAEL A. WOLFF, Judge.

INTRODUCTION

Missouri's franchise tax law imposes a tax on a corporation's property and assets that are "employed" by the corporation in this state. The question presented in these appeals is whether the assets of these three corporations—invested in stocks, bonds, mutual funds and subsidiaries—are "employed" in Missouri within the meaning of the law.

The taxpayers in these three cases, TSI Holding Company,...

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