Legal Opinion
King v. L & L Marine Service, Inc.
Supreme Court of Missouri
Decided March 29, 1983No. 64189PublishedCited by 11 opinions
1Opinion of the Court
BILLINGS, Judge.
Appeal by the Director of Revenue from an order of the Administrative Hearing Commission invalidating the assessment of Missouri use tax by the Department of Revenue against L & L Marine Service, Inc., taxpayer. The Commission determined the taxpayer was not liable for taxes under the provisions of the Missouri use tax, § 144.-610, RSMo 1978. Exclusive jurisdiction is in this Court. Mo. Const. Art. V, § 3. We affirm.
The facts, as stipulated by the parties, are brief. Taxpayer, L & L Marine, purchased a Rockwell Sabreliner 40 aircraft in 1977 for $575,000. A vice-president for…
2Cases cited6 opinions
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Farm and Home Savings Ass'n v. SpradlingSupreme Court of Missouri · 1976
- Southwestern Bell Telephone Company v. MorrisSupreme Court of Missouri · 1961
- W. R. Grace & Co. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Director of Revenue v. Superior Aircraft Leasing Co.Supreme Court of Missouri · 1987
- Word of Life Christian Center v. WestSupreme Court of Louisiana · 2006
- KSS Transportation Corp. v. BaldwinNew Jersey Tax Court · 1987
- Prayson v. Kansas City Power & Light Co.Missouri Court of Appeals · 1992
- Air Evac EMS, Inc. v. Director of RevenueSupreme Court of Missouri · 1989
6 more not listed; retrieve them via the Exa API.