Legal Opinion
Heidelberg Central, Inc. v. Director of Department of Revenue
Supreme Court of Missouri
Decided February 22, 1972No. 56761PublishedCited by 26 opinions
1Opinion of the Court
HENRY I. EAGER, Special Commissioner.
In this matter the Circuit Court reversed the decision of a Hearing Officer of the Department of Revenue which assessed sales taxes allegedly due, with interest and penalties. The amount was $12,276.66. We have jurisdiction because a construction of § 144.030, RSMo 1969, V.A.M.S., 1 a part of our Sales Tax Law, is required. The hearing was rather informal, but there is enough in the evidence and agreements to permit our review. The Circuit Court acquired jurisdiction upon a petition for review under § 536.100.
Respondent, Heidelberg Central, Inc.,…
Also in this document: Per curiam.
2Cases cited19 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Moore v. Farmers Mutual Manufacturing & Ginning Co.Arizona Supreme Court · 1938
- City of Lexington v. Lexington Leader Co.Court of Appeals of Kentucky · 1921
- LAWYERS'ASSOCIATION OF ST. LOUIS v. City of St. LouisMissouri Court of Appeals · 1956
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- State Ex Rel. Dravo Corporation v. SpradlingSupreme Court of Missouri · 1974
- Concord Publishing House, Inc. v. Director of RevenueSupreme Court of Missouri · 1996
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
- International Business MacHetes Corp. v. Director of RevenueSupreme Court of Missouri · 1997
- Bridge Data Co. v. Director of RevenueSupreme Court of Missouri · 1990
21 more not listed; retrieve them via the Exa API.