Legal Opinion
Hopkins v. City of Kansas City
Supreme Court of Missouri
Decided February 21, 1995No. 77240PublishedCited by 5 opinions
1Opinion of the Court
BENTON, Judge.
Kansas City imposes a one percent tax on earnings. § 92.210 RSMo 1991h The circuit court ruled that Kansas City may not tax employee contributions to deferred compensation plans. This Court reverses that construction of the revenue laws. Mo. Const. art. V, § 3.
I
Kansas City taxes “compensation paid for personal services, whether denominated as wages, salary, commission, bonus or otherwise.” K.C. Ordinances art. VI, § 32.140-.141 (1993); see also KC. Charter § 394.1. Plaintiff taxpayers seek a declaration that Kansas City cannot tax their contributions, when made, to nine types of…
2Cases cited6 opinions
- Cape Motor Lodge, Inc. v. City of Cape GirardeauSupreme Court of Missouri · 1986
- Carter Carburetor Corp. v. City of St. LouisSupreme Court of Missouri · 1947
- Kansas City v. FroggeSupreme Court of Missouri · 1943
- State Ex Rel. Agard v. RiedererSupreme Court of Missouri · 1969
- Adams v. City of St. LouisSupreme Court of Missouri · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Lett v. City of St. LouisMissouri Court of Appeals · 1996
- Crittenton v. ReedSupreme Court of Missouri · 1996
- Boston Police Patrolmen's Ass'n v. City of BostonMassachusetts Superior Court · 1999
- Ralston Purina Co. v. LeggettMissouri Court of Appeals · 2000
- United Missouri Bank, N.A. v. City of Kansas CityMissouri Court of Appeals · 2003