Stufflebaum v. Panethiere

DONNELLY, Judge.

This appeal is from dismissal of a claim filed in the Circuit Court of Jackson County under 42 U.S.C. § 1983 for refund of 1983 taxes. Appellants assert this Court has jurisdiction because the construction of the revenue laws of Missouri is involved. We do not agree. However, we have determined, by reason of the general interest and importance of the question presented, that we will retain and decide the case. Foremost-McKesson, Inc. v. Davis, 488 S.W.2d 193, 196 (Mo. banc 1972).

The essential question on this appeal is whether a taxpayer may bring an action in Missouri courts…