Legal Opinion
M. v. Marine Co. v. State Tax Commission
Supreme Court of Missouri
Decided October 15, 1980No. 60994PublishedCited by 24 opinions
1Opinion of the Court
MORGAN, Judge.
The eight appellants challenge the additional assessment of income taxes against each of them for the years 1972, 1973, 1974 and 1975. Each appellant is a wholly-owned subsidiary of Marine Petroleum Company. Each subsidiary and its parent are Missouri corporations with a joint office in St. Louis. In addition to the eight subsidiaries that are the taxpayers here, the parent owns twelve other subsidiaries that also are Missouri corporations. Appellant-taxpayers own barges, a towboat and steel-tank trucks. They generate income from this ownership by renting the same to Marine…
2Cases cited19 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Groman v. CommissionerSupreme Court of the United States · 1937
14 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Brown Group, Inc. v. Administrative Hearing CommissionSupreme Court of Missouri · 1983
- Ross v. RobbSupreme Court of Missouri · 1983
- Goldberg v. State Tax CommissionSupreme Court of Missouri · 1982
- J.C. Nichols Co. v. Director of RevenueSupreme Court of Missouri · 1990
- Kansas City v. Missouri Commission on Human RightsSupreme Court of Missouri · 1982
19 more not listed; retrieve them via the Exa API.