Legal Opinion

Asarco, Inc. v. McNeill

Missouri Court of Appeals

Decided March 29, 1988No. 15379PublishedCited by 20 opinions

1Opinion of the Court

CROW, Chief Judge.

To comprehend the primary issue presented by this appeal, one must know the history of the dispute.

On June 7, 1977, the Circuit Court of Iron County entered judgment in a suit wherein ASARCO, Incorporated, and certain other companies were plaintiffs, and the Missouri Director of Revenue (“the Director”) and Missouri Department of Revenue (“the Department”) were defendants. The suit involved § 144.030.3(1), RSMo 1969, which exempted from the Missouri sales and use tax those “[materials ... which when used in manufacturing, processing, compounding, mining, producing or…

2Cases cited12 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Lincoln Credit Co. v. PeachSupreme Court of Missouri · 1982
  3. State Tax Commission v. Administrative Hearing CommissionSupreme Court of Missouri · 1982
  4. Hastings v. United StatesSupreme Court of the United States · 1983
  5. Davis v. LongMissouri Court of Appeals · 1975

7 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
  2. Eagleburger v. Emerson Electric Co.Missouri Court of Appeals · 1990
  3. In Matter of HeissererMissouri Court of Appeals · 1990
  4. Michelle Ideker v. Harley-Davidson, Inc.Court of Appeals for the Eighth Circuit · 2015
  5. Hangley v. American Family Mutual Insurance Co.Missouri Court of Appeals · 1994

15 more not listed; retrieve them via the Exa API.

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