Legal Opinion
PERUQUE, LLC v. Shipman
Missouri Court of Appeals
Decided October 11, 2011No. ED 96232PublishedCited by 8 opinions
1Opinion of the Court
GARY M. GAERTNER, JR., Judge.
Introduction
Peruque, LLC (Peruque) appeals from the decision of the trial court affirming the State Tax Commission’s (STC) decision in a tax assessment case. Peruque raises five points on appeal. We reverse and remand.
Background
Peruque’s business is to develop raw land into buildable lots that can be sold to home builders. (LF 40) Peruque filed a subdivision plat in 2003 for the Carlton Glen Estates subdivision in Wentzville, Missouri, consisting of 504 lots. Peruque had developed and sold 336 lots, and at issue were the 168 remaining lots, which were in the…
2Cases cited13 opinions
- Spradlin v. City of FultonSupreme Court of Missouri · 1998
- Savage v. State Tax Com'n of MissouriSupreme Court of Missouri · 1986
- Algonquin Golf Club v. State Tax CommissionMissouri Court of Appeals · 2007
- Snider v. Casino Aztar/Aztar Missouri Gaming Corp.Supreme Court of Missouri · 2005
- Equitable Life Assurance Society of the United States/Marriott Hotels, Inc. v. State Tax CommissionMissouri Court of Appeals · 1993
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Heuer v. City of Cape GirardeauMissouri Court of Appeals · 2012
- Rinehart v. BatemanMissouri Court of Appeals · 2012
- Tibbs v. Poplar Bluff Associates I, L.P.Missouri Court of Appeals · 2013
- Cathy Rinehart, Assessor Clay County, Missouri v. Laclede Gas CompanyMissouri Court of Appeals · 2020
- Crown-Diversified Industries, Corp. v. Jake Zimmerman, Assessor, St. Louis County, MissouriMissouri Court of Appeals · 2023
3 more not listed; retrieve them via the Exa API.