Legal Opinion
Peabody Coal Co. v. State Tax Commission
Supreme Court of Missouri
Decided June 16, 1987No. 68858PublishedCited by 6 opinions
1Opinion of the Court
BLACKMAR, Judge.
The appellant taxpayer is a Delaware corporation with its principal office and place of business in the City of St. Louis. It operates coal mines in numerous states. It owns two aircraft which are used in the course of its business to transport persons and property to and from its several installations, and elsewhere as the needs of its business require. The aircraft, when in the St. Louis area, are hangared in St. Louis County and spend approximately 75% of their ground time there. The taxing authorities of St. Louis County have sought to impose ad valorem taxes on the full…
2Cases cited12 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bi Go Markets, Inc. v. MortonSupreme Court of Missouri · 1992
- State ex rel. City of Cabool v. Texas County Board of EqualizationSupreme Court of Missouri · 1993
- Mesa Leasing Ltd. v. City of BurlingtonSupreme Court of Vermont · 1999
- Johnson v. OteyMissouri Court of Appeals · 2009
- Bi Go Markets, Inc. v. MortonSupreme Court of Missouri · 1992
1 more not listed; retrieve them via the Exa API.