C & D Investment Co. v. Bestor

DIXON, Judge.

The trial court dismissed plaintiffs petition for refund of real estate taxes paid under protest pursuant to § 139.031.1 Plaintiffs initially filed the appeal in the Supreme Court of Missouri, and that court transferred the appeal to this court, prior to the filing of briefs.

Upon briefing and submission in this court, it appears that the disposition of the appeal requires construction of the revenue laws of the State of Missouri. The appeal thus lies within the exclusive jurisdiction of the Supreme Court of Missouri and must be retransferred to that court for decision on the…