Legal Opinion
Witte v. Director of Revenue
Supreme Court of Missouri
Decided April 2, 1992No. Nos. 73358, 73441PublishedCited by 5 opinions
1Opinion of the Court
KENNETH W. SHRUM, Special Judge.
Victor and Antonina Witte appeal from two decisions of the Administrative Hearing Commission that upheld the Director of Revenue’s assessments of state income tax deficiencies for 1987 and 1988. The appeals, now consolidated, involve the construction and validity of a state revenue law. This court has jurisdiction. Mo. Const, art. V, §§ 3 and 18; § 621.189, RSMo 1986.
The underlying facts are not in dispute and can be recited briefly. Victor Witte, an attorney, has been employed by the federal government since 1966. Throughout his employment he has participated…
2Cases cited20 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Graham v. RichardsonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
15 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Gainesville Oil & Gas Co. v. Farm Credit Bank of TexasCourt of Appeals of Texas · 1990
- Clark Kerr v. M killian/az Dept of RevenueArizona Supreme Court · 2004
- Kerr v. KillianCourt of Appeals of Arizona · 2001
- Kerr v. KillianCourt of Appeals of Arizona · 2003
- State of Missouri, Ex Rel., Eric Schmitt, Attorney General v. Mun ChoiMissouri Court of Appeals · 2021