Luhr Bros. v. Director Revenue

ANN K. COVINGTON, JUDGE Luhr Bros., Inc., is an Illinois corporation engaged in the business of marine construction and heavy work, which includes excavation and earth moving in connection with highway construction and building of levees and dams. Luhr Bros. is qualified to do business in Missouri and twenty other states. At times relevant to this appeal, the taxpayer operated in Missouri doing marine construction and earth work.