Charles v. Spradling
Supreme Court of Missouri
1Opinion of the Court
HIGGINS, Commissioner.
The question is whether the statutes of Missouri permit class action procedure to be employed to claim refunds of erroneously or illegally collected sales taxes.
This action was a consolidation of two separate claims for refund of sales tax. The claims arose when the federal government repealed as of August 16, 1971, the federal excise tax on the sale of new automobiles, which tax constituted part of the base upon which Missouri levied its sales tax on the sale of new automobiles, § 144.-070, RSMo 1969, V.A.M.S.
On January 28, 1972, pursuant to Section 144.190, RSMo 1969,…
Also in this document: Per curiam.
2Cases cited12 opinions
- Eisen v. Carlisle & JacquelinSupreme Court of the United States · 1974
- Kleban v. MorrisSupreme Court of Missouri · 1952
- Henderson v. CarterSupreme Court of Georgia · 1972
- Everett v. County of ClintonSupreme Court of Missouri · 1955
- Gas Service Company v. MorrisSupreme Court of Missouri · 1962
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3Cited by37 opinions
- Woosley v. State of CaliforniaCalifornia Supreme Court · 1992
- Richardson v. State Highway & Transportation CommissionSupreme Court of Missouri · 1993
- Winston v. REORGANIZED SCH. DIST. R-2, ETC.Supreme Court of Missouri · 1982
- State Ex Rel. New Liberty Hospital District v. PrattSupreme Court of Missouri · 1985
- Beiser Ex Rel. Beiser v. Parkway School DistrictSupreme Court of Missouri · 1979
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