Smith Beverage Co. of CoLumbia v. Spradling
Supreme Court of Missouri
1Opinion of the Court
HENRY I. EAGER, Special Commissioner.
This is a declaratory judgment suit filed as a class action by three members of the Missouri Soft Drink Association. The defendant is the Director of the Missouri Department of Revenue. The case, on the merits, involves a construction of certain revenue laws and we have jurisdiction. The purpose of the suit is to obtain a declaration and judgment that a portion of amended Rule 34 of the Department is invalid, and to enjoin its enforcement. Stated more specifically, the object is to enjoin the collection of a use tax upon the purchase of soft drink bottles…
Also in this document: Per curiam.
2Cases cited9 opinions
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- Owens-Illinois Glass Co. v. McKibbinIllinois Supreme Court · 1943
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Southwestern Bell Telephone Company v. MorrisSupreme Court of Missouri · 1961
- Goebel Brewing Co. v. State Board of Tax AdministrationMichigan Supreme Court · 1943
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3Cited by7 opinions
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
- Smith Beverage Co. of Columbia, Inc. v. ReissSupreme Court of Missouri · 1978
- Kirkwood Glass Co. v. Director of RevenueSupreme Court of Missouri · 2005
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
2 more not listed; retrieve them via the Exa API.