Slay Warehousing Co. v. Leggett

SATZ, Presiding Judge.

This is a tax refund case. Plaintiff, Slay Warehousing Co., Inc., sued defendants, the Collector of Revenue and Assessor for the City of St. Louis, seeking refunds of personal property taxes paid under protest. After a nonjury trial, the trial court entered judgment for defendants. Plaintiff appeals. We affirm.

In this court tried case we defer to the trial court’s resolution of credibility, Rule 73.01, and we consider only those *64facts and inferences favorable to the defendants, the prevailing parties. E.g. Atkins v. Clark, 644 S.W.2d 365, 369 (Mo. App.1982).

The tax years…