Legal Opinion
Management Services, Inc. v. Spradling
Supreme Court of Missouri
Decided March 14, 1977No. 59470PublishedCited by 16 opinions
1Opinion of the Court
DONNELLY, Judge.
This appeal involves the construction of the Missouri Compensating Use Tax Law, § 144.600, et seq., RSMo 1969. This Court has jurisdiction of the cause pursuant to Article V, § 3, Mo.Const., because it involves the construction of a revenue law of the state.
Respondent, Management Services, Inc., is the owner of all issued and outstanding capital stock of several insurance companies, all of which are headquartered in Kansas City, Missouri. Management Services furnishes the administrative officers and employees for the insurance companies. The parent company also maintains a…
2Cases cited9 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Farm and Home Savings Ass'n v. SpradlingSupreme Court of Missouri · 1976
- Southwestern Bell Telephone Company v. MorrisSupreme Court of Missouri · 1961
- Flying Tiger Line, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1958
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Director of Revenue v. Superior Aircraft Leasing Co.Supreme Court of Missouri · 1987
- Diamondhead Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Word of Life Christian Center v. WestSupreme Court of Louisiana · 2006
- Great American Airways v. Nevada State Tax CommissionNevada Supreme Court · 1985
- King v. National Super Markets, Inc.Supreme Court of Missouri · 1983
11 more not listed; retrieve them via the Exa API.