Legal Opinion

United States v. Janette Lohman, Director of Revenue, State of Missouri Missouri Department of Revenue and the State of Missouri

Court of Appeals for the Eighth Circuit

Decided April 15, 1994No. 91-2206PublishedCited by 11 opinions

1Opinion of the Court

WELLFORD, Senior Circuit Judge.

This controversy involving Missouri sales and use taxes was the subject of this court’s prior opinion reported at 975 F.2d 511 (1992). 1 Both parties filed timely petitions for certiorari regarding issues decided adversely to them, and the United States Supreme Court, on June 7, 1993, granted both these petitions, reciting this court’s judgment, and remanding for further consideration in light of United States v. Texas, — U.S. -, 113 S.Ct. 1631, 123 L.Ed.2d 245 (1993), and United States v. California, — U.S. -, 113 S.Ct. 1784, 123 L.Ed.2d 528 (1993). 2 See…

2Cases cited11 opinions

  1. United States v. Munsey Trust Co.Supreme Court of the United States · 1947
  2. United States v. TexasSupreme Court of the United States · 1993
  3. United States v. New MexicoSupreme Court of the United States · 1982
  4. United States v. CaliforniaSupreme Court of the United States · 1993
  5. United States v. State of California and California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1991

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3Cited by11 opinions

  1. Bancinsure, Inc. v. Bnc National Bank, N.A., Debra J. Gronlie, Bancinsure, Inc. v. Bnc National Bank, N.A., Debra J. GronlieCourt of Appeals for the Eighth Circuit · 2001
  2. Sprint Communications Co. v. Director of RevenueSupreme Court of Missouri · 2002
  3. United States v. Janette LohmanCourt of Appeals for the Eighth Circuit · 1996
  4. BancInsure, Inc. v. BNC National BankCourt of Appeals for the Eighth Circuit · 2001
  5. Dave v. 2012 Bobby Shah Irrevocable TrustDistrict Court, D. Arizona · 2025

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