Legal Opinion

William A. Straub, Inc. v. City of St. Louis

Supreme Court of Missouri

Decided March 11, 1974No. 57713PublishedCited by 6 opinions

1Opinion of the Court

FINCH, Acting Presiding Judge.

This appeal involves the assessability and taxability by the City of St. Louis of certain tangible personal property owned by American National Bank in St. Louis (hereinafter Bank) and leased by it to the other appellants for use in their respective businesses. Interpretation of revenue laws of the State of Missouri (§§ 137.495 and 148.110) 1 is involved, which vests jurisdiction of this appeal in this court. Mo. Const. Art. V, § 3, V.A.M.S. 'We reverse and remand with directions.

The Bank, in addition to its regular banking activities, was engaged in the business…

2Cases cited2 opinions

  1. Ex Parte Gugenhine v. Gerk.Supreme Court of Missouri · 1930
  2. State Ex Rel. Rudder v. HapheSupreme Court of Missouri · 1930

3Cited by6 opinions

  1. Centerre Bank of Crane v. Director of RevenueSupreme Court of Missouri · 1988
  2. Arsenal Credit Union v. GilesSupreme Court of Missouri · 1986
  3. Bi Go Markets, Inc. v. MortonSupreme Court of Missouri · 1992
  4. McKay Buick, Inc. v. SpradlingSupreme Court of Missouri · 1975
  5. Mercantile Bank National Ass'n v. BerraSupreme Court of Missouri · 1990

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