Legal Opinion

Norfolk & Western Railway Co. v. Missouri State Tax Commission

Supreme Court of Missouri

Decided December 30, 1966No. 51943PublishedCited by 2 opinions

1Opinion of the Court

HIGGINS, Commissioner.

Proceeding under Section 536.100 et seq., V.A.M.S., for judicial review of a final decision of the State Tax Commission of Missouri. The circuit court affirmed the decision, and the railroad’s appeal involves construction of the revenue laws of the state.

Appellants Wabash and Norfolk and Western entered into a lease effective October 16, 1964, whereby N & W leased all of the rolling stock and roadbed owned by Wabash in Missouri and elsewhere. As part of the payment due under the lease, N & W is to pay all taxes on the demised property. Also effective October 16, 1964,…

Also in this document: Per curiam.

2Cases cited31 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
  3. Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
  4. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  5. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897

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3Cited by2 opinions

  1. Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
  2. Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968

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