West Lake Quarry & Material Co. v. Schaffner
Supreme Court of Missouri
1Opinion of the Court
LAURANCE M. HYDE, Special Commissioner.
Appeal by State Director of Revenue from judgment in favor of respondents for refund of $36,040.96 collected from them under the sales tax law, which amount the court found was within the exemption of § 144.030, subd. 3(4). We have jurisdiction not only because of the amount involved but also because a state officer is a party and the construction of a revenue law is involved. § 3, Art. V, Constitution, V.A.M.S.
The issue involved is whether certain machinery and equipment of West Lake Quarry & Material Co., Inc. comes within the exemption provided by §…
Also in this document: Per curiam.
2Cases cited7 opinions
- Bailey v. EvattOhio Supreme Court · 1944
- Tulsa MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1953
- City of Louisville Ex Rel. v. HowardCourt of Appeals of Kentucky (pre-1976) · 1947
- Dye Coal Co. v. EvattOhio Supreme Court · 1944
- Commonwealth Ex Rel. Rockcastle County v. W. J. Sparks Co.Court of Appeals of Kentucky (pre-1976) · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by33 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
- Southwestern Bell Telephone Co. v. Director of RevenueSupreme Court of Missouri · 2002
28 more not listed; retrieve them via the Exa API.