Legal Opinion
Farm and Home Savings Ass'n v. Spradling
Supreme Court of Missouri
Decided June 14, 1976No. 59091PublishedCited by 32 opinions
1Opinion of the Court
BARDGETT, Judge.
The question presented is whether section 148.520, RSMo 1969, exempts the purchase of items otherwise taxable under the Missouri Sales and Use Tax statutes, sections 144.010 to 144.745, RSMo 1969, from those taxes when the purchaser is a savings and loan association.
Farm & Home Savings Association (Association) instituted this suit by the filing of an agreed statement of facts in the circuit court of Vernon county, Missouri, against the director of revenue, state of Missouri (Director), seeking a refund of sales and use taxes paid by the Association, purchaser, or…
Also in this document: Concurrence.
2Cases cited14 opinions
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- Turner v. WrightIllinois Supreme Court · 1957
- Sullivan v. United StatesSupreme Court of the United States · 1969
- Security Life and Accident Company v. HeckersSupreme Court of Colorado · 1972
- Southwestern Bell Telephone Company v. MorrisSupreme Court of Missouri · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Southwestern Bell Yellow Pages, Inc. v. Director of RevenueSupreme Court of Missouri · 2002
- Colorado Department of Revenue v. Woodmen of the WorldSupreme Court of Colorado · 1996
- Burlington Northern Railroad v. Director of RevenueSupreme Court of Missouri · 1990
- Centerre Bank of Crane v. Director of RevenueSupreme Court of Missouri · 1988
- Shell Oil Co. v. Director of RevenueSupreme Court of Missouri · 1987
27 more not listed; retrieve them via the Exa API.