Floyd Charcoal Co. v. Director of Revenue
Supreme Court of Missouri
1Opinion of the Court
WELBORN, Commissioner.
Department of Revenue assessed Floyd Charcoal Company, Inc., $20,294.87 tax and interest for failure to file correct sales/use tax returns and pay correct amount of tax from January 1,1971 to November 30,1973. Taxpayer petitioned for reassessment. After hearing, the assessment was affirmed. Taxpayer appealed to circuit court which reversed the order affirming the assessment. Director of Revenue appealed to this Court because construction of revenue laws is involved. Mo.Const. art. V, § 3.
Floyd is in the business of producing charcoal briquettes of the type commonly used…
Also in this document: Per curiam.
2Cases cited16 opinions
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Canton Malleable Iron Co. v. PorterfieldOhio Supreme Court · 1972
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- West Lake Quarry & Material Co. v. SchaffnerSupreme Court of Missouri · 1970
- Courier Citizen Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
11 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
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- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- R. B. Industries, Inc. v. GoldbergSupreme Court of Missouri · 1980
- Jackson Excavating Co. v. Administrative Hearing CommissionSupreme Court of Missouri · 1983
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
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