Legal Opinion
Missouri Pacific Railroad v. Kirkpatrick
Supreme Court of Missouri
Decided May 31, 1983No. 64190PublishedCited by 7 opinions
1Opinion of the Court
GUNN, Judge.
Lying in the heart of this appeal is a test of the constitutional validity of § 351.600.3, RSMo Supp.1982 as it relates to domestication taxes based on a foreign corporation’s property within Missouri. Plaintiff-appellant Missouri Pacific Railroad Company (MoPac) sought declaratory and injunctive relief against defendants’ attempt to collect taxes allegedly owed by virtue of § 351.-600.3. The trial court denied MoPae’s request for relief and found that it owed taxes in the sum of $96,660 together with interest thereon.
We find that the challenged provisions of § 351.600.3 cannot…
2Cases cited15 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Paul v. VirginiaSupreme Court of the United States · 1869
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Philadelphia Fire Assn. v. New YorkSupreme Court of the United States · 1886
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3Cited by7 opinions
- State v. BouserMissouri Court of Appeals · 2000
- Pipe Fabricators, Inc. v. Director of RevenueSupreme Court of Missouri · 1983
- State ex rel. Classics Tavern Co. v. McMahonMissouri Court of Appeals · 1990
- City of St. Louis v. Western Union Telegraph Co.Missouri Court of Appeals · 1988
- Gage & Tucker v. Director of RevenueSupreme Court of Missouri · 1989
2 more not listed; retrieve them via the Exa API.