Legal Opinion
Martin Coin Co. of St. Louis v. King
Supreme Court of Missouri
Decided March 20, 1984No. 65343PublishedCited by 5 opinions
1Opinion of the Court
BILLINGS, Judge.
Appellant Martin Coin Company of St. Louis lodged this appeal from the decision of the Administrative Hearing Commission which upheld the validity of an assessment by the Missouri Department of Revenue of unpaid sales taxes for sales of South African Krugerrands, Mexican Pesos and Canadian Maple Leaf coins.1 We affirm.
Martin Coin contends the Commission’s decision is not authorized by law and not supported by competent and substantial evidence. In support of its position it argues that it was merely acting as an agent for its customers in obtaining the coins and made no sales…
2Cases cited5 opinions
- Page v. Metropolitan St. Louis Sewer DistrictSupreme Court of Missouri · 1964
- Dudley v. DumontMissouri Court of Appeals · 1975
- Williams & Co. v. Pittsburgh School DistrictSuperior Court of Pennsylvania · 1968
- Scotchman's Coin Shop, Inc. v. Administrative Hearing CommissionSupreme Court of Missouri · 1983
- Beitzel v. Department of RevenueMichigan Court of Appeals · 1966
3Cited by5 opinions
- Steele v. EllisDistrict Court, D. Kansas · 1997
- Wise v. CrawfordMissouri Court of Appeals · 1985
- Continental Airlines, Inc. v. The Boatmen's National Bank of St. LouisCourt of Appeals for the Eighth Circuit · 1994
- Rare, LLC v. Marciano (In Re Rare, LLC)United States Bankruptcy Court, D. Colorado · 2003
- Continental Airlines, Inc. v. The Boatmen's National Bank of St. LouisCourt of Appeals for the Eighth Circuit · 1994