Marty v. State Tax Commission of Missouri
Supreme Court of Missouri
1Opinion of the Court
HOLMAN, Commissioner.
On February 28, 1955, plaintiffs sold the Rialto Building which is located on the southwest corner of Ninth Street and Grand Avenue in Kansas City, Missouri. 'They had owned the building for several years prior to the time it was sold. In their Missouri State Income Tax Partnership Return for the year 1955 plaintiffs classified said building as a “Capital Asset” which had been held for more than six months and hence they took into account ■only fifty per cent of their gain from the sale of said building in computing their net income for that year. In June 1958 defendant…
Also in this document: Per curiam.
2Cases cited15 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Fackler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Laclede Gas Co. v. City of St. LouisSupreme Court of Missouri · 1953
- State Ex Rel. Wright v. CarterSupreme Court of Missouri · 1958
- Gilford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
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3Cited by7 opinions
- Missouri Public Service Co. v. Platte-Clay Electric Cooperative, Inc.Supreme Court of Missouri · 1966
- Goldberg v. Administrative Hearing CommissionSupreme Court of Missouri · 1980
- State v. StrubbergSupreme Court of Missouri · 1981
- Gas Service Company v. MorrisSupreme Court of Missouri · 1962
- Mid-Continent Aerial Sprayers, Inc. v. Industrial Commission, Division of Employment SecurityMissouri Court of Appeals · 1967
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