1. Home
  2. Browse Decisions
  3. S.W.3d
  4. 215 S.W.3d
  5. 215 S.W.3d 85 (2007)
 

ABB C-E NUCLEAR POWER INC. v. DIRECTOR OF REV.

No. SC 87811.

215 S.W.3d 85 (2007)

ABB C-E NUCLEAR POWER INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

January 30, 2007.

Attorney(s) appearing for the Case

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

John P. Barrie, St. Louis, Paul H. Frankel and Craig B. Fields, Morrison & Foerster, LLP, New York, NY, Edward F. Downey, Jefferson City, for Respondent.

RONNIE L. WHITE, Judge.

I.

The Director of Revenue appeals the decision of the Administrative Hearing Commission (AHC) finding that the proceeds of the sale of taxpayer ABB C-E Nuclear Power, Inc. (ABB) do not constitute business income attributable to ABB subject to corporate income tax in Missouri. The decision of the AHC is affirmed.

II.

ABB is a Delaware corporation headquartered in Connecticut with operational facilities in several...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases