Legal Opinion
Air Evac EMS, Inc. v. Director of Revenue
Supreme Court of Missouri
Decided November 14, 1989No. 71236PublishedCited by 4 opinions
1Opinion of the Court
CHARLES SHANGLER, Special Judge.
The appellant, Air Evac EMS, Inc., is a Missouri corporation that regularly renders emergency medical service in Missouri, Arkansas, Illinois, Kentucky and Tennessee from its base of operations in West Plains, Missouri. In 1985 and 1986 Air Evac purchased three helicopters to equip its air ambulance service and stored, maintained and hangared them in West Plains. In 1987 the Director of Revenue issued to Air Evac assessments of unpaid use tax on these items of personal property based upon an audit conducted by the Division of Compliance.1 Air Evac sought the…
2Cases cited9 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Freeman v. HewitSupreme Court of the United States · 1947
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- State Tax Commission v. Administrative Hearing CommissionSupreme Court of Missouri · 1982
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3Cited by4 opinions
- Associated Industries of Missouri v. Director of RevenueSupreme Court of Missouri · 1993
- Trans UCU, Inc. v. Director of RevenueSupreme Court of Missouri · 1991
- Associated Industries of Missouri v. Director of RevenueSupreme Court of Missouri · 1993
- Trans UCU, Inc. v. Director of RevenueSupreme Court of Missouri · 1991