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MINACT, INC. v. DIRECTOR OF REVENUE

No. SC 93162.

432 S.W.3d 182 (2014)

MINACT, INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied May 27, 2014.

Attorney(s) appearing for the Case

James W. Erwin , Janette M. Lohman , Thompson Coburn LLP, St. Louis, for Respondent.

James R. Layton , Solicitor General, Jeremiah J. Morgan , Deputy Solicitor General, Attorney General's Office, Jefferson City, for Appellant.

RICHARD B. TEITELMAN, District Judge.

The director of revenue appeals a decision of the Administrative Hearing Commission holding that income from a "rabbi trust" used to fund a deferred compensation plan for company executives does not constitute "business income" subject to apportionment and taxation in Missouri pursuant to section 32.200, RSMo Supp.2013.1 "Business income" under section 32.200 "includes income from tangible and intangible...

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