Legal Opinion
Daily Record Co. v. James
Supreme Court of Missouri
Decided March 9, 1982No. 63245PublishedCited by 40 opinions
1Opinion of the Court
SEILER, Judge.
Pursuant to § 161.337, RSMo 1978,1 Daily Record Company and the Director of Revenue have both petitioned for review of a decision of the Administrative Hearing Commission. This court has jurisdiction because construction of state revenue laws, §§ 144.020.1 and 144.030.3(7) (currently codified at § 144.030.2(8), RSMo Supp.1981), is involved. Mo.Const. art. V, § 3.
The facts in this case are undisputed. Daily Record Company is a newspaper publishing corporation which also engages in the commercial printing business as Mid-America Printing Company. A large percentage of…
2Cases cited4 opinions
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- St. Louis County v. State Tax CommissionSupreme Court of Missouri · 1978
- Friedman's Exp., Inc. v. Mirror Transp. Co.Court of Appeals for the Third Circuit · 1948
- Friedman's Express, Inc. v. Mirror Transp. Co.District Court, D. New Jersey · 1947
3Cited by40 opinions
- Concord Publishing House, Inc. v. Director of RevenueSupreme Court of Missouri · 1996
- James v. TRES Computer Systems, Inc.Supreme Court of Missouri · 1982
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- King v. Laclede Gas Co.Supreme Court of Missouri · 1983
- Burlington Northern Railroad v. Director of RevenueSupreme Court of Missouri · 1990
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