United Missouri Bank, N.A. v. City of Kansas City

PAUL M. SPINDEN, Judge.

Kansas City’s municipal government lost its battle with United Missouri Bank over earnings taxes when the circuit court granted summary judgment for UMB. The city appeals, charging the circuit court with erroneously rejecting its definition of “necessary expenses of operation,” which are exempt from the city’s earnings tax. We conclude that the circuit court erred in issuing summary judgment because UMB’s right to it depends on the presence or absence of certain material facts, and UMB has not established an absence of dispute about those facts. We reverse the judgment…