Legal Opinion

In Re the Abatement of Additional Assessment of Income Tax by the State Auditor

Supreme Court of Missouri

Decided November 5, 1945No. 39575PublishedCited by 15 opinions

1Opinion of the CourtHyde, P. J.

This is a proceeding commenced in the County Court, for abatement of an assessment by the State Auditor for additional income taxes for the years 1941 and 1942, nnder Section 11366. (This and all other references are to R. S. 1939 and Mo. Stat. Ann.) The County Court ordered abatement. On appeal to the Circuit Court the assesment was upheld and petitioner has appealed.

Petitioner is Judge of the 32nd Judicial Circuit. He lives in Gasconade County, which with Franklin and Osage Counties constitute his Circuit. He is paid $1200.00 per annum under Section 13393, for expenses of holding court in…

2Cases cited12 opinions

  1. De Sollar v. HanscomeSupreme Court of the United States · 1895
  2. In Re Guardianship of Angela McMenamySupreme Court of Missouri · 1925
  3. Smith v. JacksonSupreme Court of the United States · 1918
  4. In Re Union Electric Company of MissouriSupreme Court of Missouri · 1942
  5. Kimpton v. SpellmanSupreme Court of Missouri · 1943

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3Cited by15 opinions

  1. Young Men's Christian Ass'n v. SestricSupreme Court of Missouri · 1951
  2. State v. BakerAlaska Supreme Court · 1964
  3. Drey v. State Tax CommissionSupreme Court of Missouri · 1961
  4. Consumers Oil Co. v. SpikingMissouri Court of Appeals · 1986
  5. Household Finance Corporation v. RobertsonSupreme Court of Missouri · 1963

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