Legal Opinion
City of St. Louis v. Mississippi River Fuel Corp.
District Court, E.D. Missouri
Decided October 27, 1944No. 2566PublishedCited by 6 opinions
1Opinion of the Court
HULEN, District Judge.
Facts.
Plaintiff’s petition seeks to recover from the defendant a five per cent gross receipts tax on defendant’s sales of gas in the city of St. Louis for the period commencing July 1, 1938, and ending June 30, 1943, inclusive, by virtue of its Ordinance No. 41325. The petition is in ten counts, each count covering a six months’ period, and (after giving the defendant credit for the amount which it paid as a merchant’s tax) seeks a judgment of $217,953.06.
The defendant, a Delaware corporation, during the period involved in this case was engaged in the business of…
2Cases cited14 opinions
- East Ohio Gas Co. v. Tax Comm'n of OhioSupreme Court of the United States · 1931
- Hoffman v. PalmerCourt of Appeals for the Second Circuit · 1942
- Eureka Pipe Line Co. v. HallananSupreme Court of the United States · 1921
- O'Hara v. Luckenbach Steamship Co.Supreme Court of the United States · 1926
- Smietanka, Collector of Internal Revenue v. First Trust & Savings BankSupreme Court of the United States · 1921
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3Cited by6 opinions
- City of Jefferson City, Mo. v. Cingular WirelessCourt of Appeals for the Eighth Circuit · 2008
- City of Springfield v. Cingular WirelessCourt of Appeals for the Eighth Circuit · 2008
- Laclede Gas Co. v. City of St. LouisSupreme Court of Missouri · 1953
- S & M Finance Co. Fort Dodge v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
- S & M Finance Co. Fort Dodge v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
1 more not listed; retrieve them via the Exa API.