Legal Opinion

City of St. Louis v. State Tax Commission

Supreme Court of Missouri

Decided July 14, 1975No. 57646PublishedCited by 28 opinions

1Opinion of the Court

MORGAN, Judge.

This opinion is written after a recent reassignment of the case, and it presents the limited question of whether real property of The Engineers’ Club of St. Louis is exempt as a charity from ad valorem taxes for the year 1970. We hold that it is.

Much of the factual recitation found in the opinion originally written follows without benefit of quotation marks.

In 1970 the assessor of the city of St. Louis assessed at the value of $230,900, real estate and improvements owned and occupied by The Engineers’ Club of St. Louis (hereinafter referred to as The Engineers’ Club, the Club,…

Also in this document: Per curiam.

2Cases cited21 opinions

  1. Salvation Army v. HoehnSupreme Court of Missouri · 1945
  2. In Re RahnSupreme Court of Missouri · 1927
  3. Fitterer v. CrawfordSupreme Court of Missouri · 1900
  4. Bader Realty & Invesment Co. v. St. Louis Housing AuthoritySupreme Court of Missouri · 1949
  5. St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967

16 more not listed; retrieve them via the Exa API.

3Cited by28 opinions

  1. Missouri Church of Scientology v. State Tax CommissionSupreme Court of Missouri · 1977
  2. Spudich v. Director of RevenueSupreme Court of Missouri · 1988
  3. Smith Beverage Co. of Columbia, Inc. v. ReissSupreme Court of Missouri · 1978
  4. Sunday School Board of the Southern Baptist Convention v. MitchellSupreme Court of Missouri · 1983
  5. St. John's Mercy Hospital v. LeachmanSupreme Court of Missouri · 1977

23 more not listed; retrieve them via the Exa API.

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