Legal Opinion
Ackerman Buick, Inc. v. St. Louis County
Supreme Court of Missouri
Decided June 13, 1989No. 70831PublishedCited by 8 opinions
1Opinion of the Court
BLACKMAR, Judge.
The appellants are automobile dealers in St. Louis County. In 1979 they filed a protest of the tax assessed against them on new motor vehicles pursuant to the provisions of § 139.031, RSMo 1978, paying the tax as required.1 They filed a timely suit for recovery of the taxes paid. The circuit court denied the relief sought and the taxpayers filed an appeal in this Court.
On May 31, 1983 this Court handed down its opinion in Ray Smith Ford Sales, Inc. v. Mitchell, 651 S.W.2d 487 (Mo. banc 1983), holding that the tax was not properly assessed on new motor vehicles because the…
2Cases cited11 opinions
- B & D Inv. Co., Inc. v. SchneiderSupreme Court of Missouri · 1983
- Boyd-Richardson Co. v. LeachmanSupreme Court of Missouri · 1981
- Metal Form Corp. v. LeachmanSupreme Court of Missouri · 1980
- Westglen Village Associates v. LeachmanSupreme Court of Missouri · 1983
- State ex rel. American Manufacturing Co. v. ReynoldsSupreme Court of Missouri · 1917
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- General Motors Corp. v. City of Kansas CityMissouri Court of Appeals · 1995
- Lett v. City of St. LouisMissouri Court of Appeals · 1996
- S & P PROPERTIES, INC. v. City of University CityMissouri Court of Appeals · 2005
- Tri-State Motor Transit Co. v. HoltMissouri Court of Appeals · 1996
- Gershman v. St. Louis CountyMissouri Court of Appeals · 1997
3 more not listed; retrieve them via the Exa API.