L & R Distributing Co. v. Missouri Department of Revenue

ROBERT E. SEILER, Senior Judge.

Defendants, the Missouri Department of Revenue and the Director of Revenue, seek review of a judgment of the circuit court finding them guilty of civil contempt for violating a 1974 injunction prohibiting the taxation of gross receipts of coin-operated amusement devices such as pinball machines. The 1974 injunction was affirmed in L & R Distributing, Inc. v. Missouri Department of Revenue, 529 S.W.2d 375 (Mo.1975) (L & R Distributing I). Defendants challenge the judgment of contempt on three grounds: (1) that contempt is the improper remedy because plaintiffs…