Legal Opinion
Tri-State Motor Transit Co. v. Holt
Missouri Court of Appeals
Decided May 7, 1996No. Nos. 20500, 20501 and 20502PublishedCited by 3 opinions
1Opinion of the Court
SHRUM, Chief Judge.
This consolidated appeal concerns three cases wherein Stephen H. Holt, tax collector for Jasper County (Collector), appeals from a judgment that ordered him to repay TriState Motor Transit Co. (Plaintiff) part of the personal property taxes paid by it under protest for 1992, 1993, and 1994.1 The trial court entered the judgment alternatively, finding that Plaintiff was entitled to relief based on the protest statute, § 139.031, and *654also under the “illegal levy” provision, § 139.290.2 We affirm.
No evidentiary hearing was conducted by the circuit court. The following is drawn…
2Cases cited21 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Standard Oil Co. v. PeckSupreme Court of the United States · 1952
- Prueliage v. De Seaton CorporationSupreme Court of Missouri · 1964
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Thomas v. LloydMissouri Court of Appeals · 2000
- Browning Ex Rel. Browning v. WhiteMissouri Court of Appeals · 1997
- Lucky v. Sears Roebuck and Co., Inc.Missouri Court of Appeals · 1997