National Dairy Products Corporation v. Carpenter

WESTHUES, Judge.

Plaintiff National Dairy Products Corporation, a Delaware corporation, filed a petition in the Cole County Circuit Court to determine whether it was liable to pay a-sales or use tax under the provisions of Sec. 144.440, RSMo Cum.Supp.1957, V.A. M.S. The transaction which caused this controversy was the merger of three Delaware corporations into the parent company, the plaintiff in this case. After the merger, plaintiff applied for the issuance of certificates of title and registration in its own name on motor vehicles previously registered in the names of the three…