Legal Opinion
Beelman Truck Co. v. Ste. Genevieve County Board of Equalization
Supreme Court of Missouri
Decided August 17, 1993No. 74997PublishedCited by 4 opinions
1Opinion of the Court
THOMAS, Judge.
This is an appeal from a de novo trial in the Circuit Court of Ste. Genevieve County concerning personal property taxes on tractor trucks and trailers assessed against Beel-man Truck Company by the Ste. Genevieve County Assessor for the tax year 1991. Jurisdiction for this appeal is in this Court because it involves the construction of the revenue laws of this state.
Beelman Truck Company is a Delaware corporation that has its principal place of business in St. Libory, Illinois. It is a contract motor carrier that operates trucks in interstate commerce in approximately…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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3Cited by4 opinions
- School District of Kansas City v. StateSupreme Court of Missouri · 2010
- Mesa Leasing Ltd. v. City of BurlingtonSupreme Court of Vermont · 1999
- Ryder Truck Rental, Inc. v. County of ChesterfieldSupreme Court of Virginia · 1994
- Tri-State Motor Transit Co. v. HoltMissouri Court of Appeals · 1996