Legal Opinion
General Motors Corp. v. Director of Revenue
Supreme Court of Missouri
Decided December 22, 1998No. 80853PublishedCited by 11 opinions
1Opinion of the Court
ANN K. COVINGTON, Judge.
The principal issue in this case is whether General Motors Corporation and its subsidiaries have the right to file consolidated Missouri income tax returns for the years 1990, 1991, and 1992 pursuant to section 143.431.3(1), RSMo 1994. 1 Because construction of the revenue laws of the state is involved, this Court has exclusive appellate jurisdiction. Mo. Const, art. V, sec. 3. This Court reverses the decision of the Administrative Hearing Commission and remands for further proceedings, finding that section 143.431.3(1) violates the United States Constitution, article…
2Cases cited17 opinions
- Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- West Lynn Creamery, Inc. v. HealySupreme Court of the United States · 1994
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Fulton Corp. v. FaulknerSupreme Court of the United States · 1996
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Shirley Phelps-Roper v. Chris KosterCourt of Appeals for the Eighth Circuit · 2013
- State Ex Rel. Hilburn v. StaedenSupreme Court of Missouri · 2002
- Harley-Davidson, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2015
- Clary v. City of Cape GirardeauDistrict Court, E.D. Missouri · 2016
- City of St. Joseph v. Dewayne A. LeerMissouri Court of Appeals · 2015
6 more not listed; retrieve them via the Exa API.