Legal Opinion
Be-Mac Transport Co. v. State Tax Commission of Missouri
Supreme Court of Missouri
Decided March 17, 1987No. 68457PublishedCited by 7 opinions
1Opinion of the Court
DONNELLY, Judge.
This appeal poses the following: Are the trucks and trailers of a transport company “based” in a particular county for assessment purposes under section 137.095, RSMo 1978, if the company headquarters and largest terminal are located in that county, if all fiduciary and administrative functions regarding the property are conducted there, if all business documents necessary for operation are to be found there, and if all equipment of the corporation is inventoried at that location?
Be-Mac Transport Company, a Missouri corporation, is an interstate and intrastate Class I General…
2Cases cited5 opinions
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Staley v. Missouri Director of RevenueSupreme Court of Missouri · 1981
- Pollard v. Board of Police CommissionersSupreme Court of Missouri · 1984
- Buchanan County v. State Tax CommissionSupreme Court of Missouri · 1966
- Greyhound Lines, Inc. v. State Tax CommissionSupreme Court of Missouri · 1969
3Cited by7 opinions
- Department of Social Services, Division of Medical Services v. Senior Citizens Nursing Home District of Ray CountyMissouri Court of Appeals · 2007
- Ross v. Whelan Security Co.Missouri Court of Appeals · 2006
- Beelman Truck Co. v. Ste. Genevieve County Board of EqualizationSupreme Court of Missouri · 1993
- J.H. Berra Construction Co. v. HolmanSupreme Court of Missouri · 2005
- Buell v. Texas County LibraryMissouri Court of Appeals · 2013
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