Production Credit Ass'n of Southeastern Missouri v. Director of Revenue

This Court originally decided these cases in a consolidated opinion. In that opinion, it was held that the appellants were entitled to the refunds they sought. Production Credit Ass’n v. Director of Revenue, 10 S.W.3d 142 (Mo. banc 2000). The director of revenue obtained a writ of certiorari from the Supreme Court of the United States with respect to CoBank— but not as to Production Credit Association of Southeastern Missouri, et al. That Court determined that CoBank was taxable and remanded the case to this Court. Director of Revenue of Mo. v. CoBank ACB, 531 U.S. 316, 121 S.Ct. 941, 148…