Legal Opinion
St. Louis County v. State Tax Commission
Supreme Court of Missouri
Decided March 13, 1978No. 59494PublishedCited by 24 opinions
1Opinion of the Court
MORGAN, Chief Justice.
This case involves construction of a revenue law of this state, specifically the Manufacturers’ License Tax, §§ 150.300 et seq., RSMo 1969, which provide (§ 150.310), in part, that: “Every manufacturer in this state shall be licensed and taxed on all raw material and finished products, as well as all the tools, machinery and appliances used by them, in the same manner as provided by law for the taxing and licensing of merchants . . . ”
By notice dated 4 June 1974, the St. Louis County Board of Equalization raised the inventory valuation of McDonnell-Douglas Corporation,…
2Cases cited22 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Dobson v. CommissionerSupreme Court of the United States · 1944
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
- Wolf v. Missouri State Training School for BoysSupreme Court of Missouri · 1974
- Stephen & Stephen Properties, Inc. v. State Tax Com'nSupreme Court of Missouri · 1973
17 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Midstate Oil Co. v. Missouri Commission on Human RightsSupreme Court of Missouri · 1984
- Staley v. Missouri Director of RevenueSupreme Court of Missouri · 1981
- Daily Record Co. v. JamesSupreme Court of Missouri · 1982
- Missouri National Education Ass'n v. Missouri State Board of MediationSupreme Court of Missouri · 1985
- Burlington Northern Railroad v. Director of RevenueSupreme Court of Missouri · 1990
19 more not listed; retrieve them via the Exa API.