DICK PROCTOR IMPORTS v. DIRECTOR OF REV.

No. 69564.

746 S.W.2d 571 (1988)

DICK PROCTOR IMPORTS, INC., a Missouri corporation, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

March 15, 1988.


Attorney(s) appearing for the Case

Timothy F. Noelker, Steven H. Akre, Daniel T. Engle, St. Louis, for appellant.

William L. Webster, Atty. Gen., Melodie A. Powell, Asst. Atty. Gen., Jefferson City, for respondent.


BILLINGS, Chief Justice.

Dick Proctor Imports, Inc., challenges a decision of the Director of Revenue finding deficiencies in its payment of income taxes for the period between April 1, 1978 and December 31, 1979. The issues are whether appellant was entitled to apportion income pursuant to the single factor apportionment formula contained in § 143.451.2(2)(b), RSMo 1986, and, if so, whether it properly applied this formula to its sales for the time period...

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