Boise Cascade Corp. v. Director of Revenue

Missouri Court of Appeals

Boise Cascade Corp. v. Director of Revenue

70 S.W.3d 438, 2002 Mo. LEXIS 44, 2002 WL 265869

CourtMissouri Court of Appeals

DecidedFebruary 26, 2002

DocketNo. SC 83869

StatusPublished

This text of 70 S.W.3d 438 (Boise Cascade Corp. v. Director of Revenue) is published on Counsel Stack Legal Research, covering Missouri Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Boise Cascade Corp. v. Director of Revenue, 70 S.W.3d 438, 2002 Mo. LEXIS 44, 2002 WL 265869 (Mo. Ct. App. 2002).

Pincite

Opinion

PER CURIAM.

Boise Cascade Corporation, the parent of an affiliated group of corporations collectively referred to as Boise Cascade Group, seeks review of a decision of the Administrative Hearing Commission affirming the Director of Revenue’s denial of three applications for a refund of income taxes paid by Boise Cascade, Boise Cascade Office Products Corporation, and BCT, Inc. as separate companies for the years 1995 and 1996, and in conjunction with another Boise Cascade subsidiary, OAPI, Inc., for 1997. The separate companies of Boise Cascade Group paid these taxes on a separate return due to a statutory provision restricting consolidated filings, which this Court found unconstitutional in General Motors Corp. v. Director of Revenue, 981 S.W.2d 561 (Mo. banc 1998). Because resolution of the issues involves the construction of revenue laws, this Court has jurisdiction. Mo. Const. art. V, sec. 3. For the same reasons set out in Eddie Bauer, Inc. v. Dir. of Revenue, 70 S.W.3d 434 (Mo. banc 2002) (No. SC83870, handed down this day), the decision of the AHC is reversed and remanded for recalculation of income tax liability for the amended consolidated returns of Boise Cascade Group.

All concur.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

Boise Cascade Corporation, the parent of an affiliated group of corporations collectively referred to as Boise Cascade Group, seeks review of a decision of the Administrative Hearing Commission affirming the Director of Revenue’s denial of three applications for a refund of income taxes paid by Boise Cascade, Boise Cascade Office Products Corporation, and BCT, Inc. as separate companies for the years 1995 and 1996, and in conjunction with another Boise Cascade subsidiary, OAPI, Inc., for 1997. The separate companies of Boise Cascade Group paid these taxes on a separate return due to a statutory provision restricting consolidated filings, which this Court found unconstitutional in General Motors Corp. v. Director of Revenue, 981 S.W.2d 561 (Mo. banc 1998). Because resolution of the issues involves the construction of revenue laws, this Court has jurisdiction. Mo. Const. art. V, sec. 3. For the same reasons set out in Eddie Bauer, Inc. v. Dir. of Revenue, 70 S.W.3d 434 (Mo. banc 2002) (No. SC83870, handed down this day), the decision of the AHC is reversed and remanded for recalculation of income tax liability for the amended consolidated returns of Boise Cascade Group.

All concur.

Cite This Page — Counsel Stack

Bluebook (online)

70 S.W.3d 438, 2002 Mo. LEXIS 44, 2002 WL 265869, Counsel Stack Legal Research, https://law.counselstack.com/opinion/boise-cascade-corp-v-director-of-revenue-moctapp-2002.

Opinion

Related

Cite This Page — Counsel Stack