Legal Opinion

Gage & Tucker v. Director of Revenue

Supreme Court of Missouri

Decided April 18, 1989No. Nos. 70556—70564 (Consolidated)PublishedCited by 2 opinions

1Opinion of the Court

HIGGINS, Judge.

Appellants, Gage & Tucker; Thompson & Mitchell; Lewis & Rice; Armstrong, Teasdale, Kramer & Vaughan; Husch, Ep-penberger, Donohue, Elson & Comfeld; Shook, Hardy & Bacon; Stinson, Mag & Fizzell; Shughart, Thomson & Kilroy P.C.; and Greensfelder, Hemker, Wiese, Gale & Chappelow P.C. are law firms with their principal offices in Missouri. They paid under protest a surplus line tax assessed on premiums paid to Attorneys Liability Assurance Society, Ltd. (ALAS) to indemnify them for potential losses as a result of legal malpractice. Their subsequent claims for refund were denied by…

2Cases cited22 opinions

  1. Securities & Exchange Commission v. National Securities, Inc.Supreme Court of the United States · 1969
  2. Allgeyer v. LouisianaSupreme Court of the United States · 1897
  3. Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
  4. Metropolitan Life Insurance v. WardSupreme Court of the United States · 1985
  5. Hoopeston Canning Co. v. CullenSupreme Court of the United States · 1943

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3Cited by2 opinions

  1. Zimmerman v. Missouri Bluffs Golf Joint VentureMissouri Court of Appeals · 2001
  2. Quick v. WilhiteMissouri Court of Appeals · 1995

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