[DOWNLOAD] "In re Tax Appeal of Morton Thiokol" by Supreme Court of Kansas " eBook PDF Kindle ePub Free
eBook details
- Title: In re Tax Appeal of Morton Thiokol
- Author : Supreme Court of Kansas
- Release Date : January 10, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 73 KB
Description
The opinion of the court was delivered by Morton Thiokol, Inc., (Morton Thiokol) appeals from an order of
the Board of Tax Appeals (BOTA). The Kansas Department of Revenue
(Revenue) assessed additional corporate income tax of $82,607
plus interest of $49,732 against Morton Thiokol for fiscal years
ending June 30, 1981, through June 30, 1983. The additional tax
resulted principally from (1) use of the domestic combination
method of apportioning income and expenses for the
multijurisdictional corporation and (2) the treatment of foreign
dividends as apportionable business income. The assessment was
upheld by the Kansas Director of Taxation (Director),
[254 Kan. 24]
and BOTA affirmed the Director's order. The case was transferred
from the Court of Appeals on this court's motion, pursuant to
K.S.A. 20-3018(c).
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