Legal Opinion
Union Electric Co. v. Coale
Supreme Court of Missouri
Decided January 4, 1941PublishedCited by 16 opinions
1Opinion of the Court
This cause was filed January 13, 1940, by the Union Electric Company, and is a proceeding under Sec. 10135, R.S. 1929, Mo. Stat. Ann., 8107, as amended, Laws 1939, p. 846, to abate an additional state income tax assessment of $75,201.56 for the year 1936. The trial court refused to abate and this appeal followed.
We shall refer to the Union Electric Company as plaintiff and to the assessor of St. Louis and the State Auditor as defendants. The cause was tried on an agreed statement from which the facts appear as follows:
Plaintiff is a domestic corporation, located in St. Louis, and is engaged…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- First Bank Stock Corp. v. MinnesotaSupreme Court of the United States · 1937
- Artophone Corporation v. CoaleSupreme Court of Missouri · 1939
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Miller v. McColganCalifornia Supreme Court · 1941
- Humble Oil & Refining Co. v. CalvertTexas Supreme Court · 1967
- Medicine Shoppe International, Inc. v. Director of RevenueSupreme Court of Missouri · 2005
- Goldberg v. State Tax CommissionSupreme Court of Missouri · 1982
- Union Electric Co. v. MorrisSupreme Court of Missouri · 1949
11 more not listed; retrieve them via the Exa API.