Legal Opinion
Lett v. City of St. Louis
Missouri Court of Appeals
Decided February 27, 1996No. 67990, 67999PublishedCited by 17 opinions
1Opinion of the Court
JAMES M. SMART, Jr., Special Judge.
This case presents the issue of whether the earnings tax ordinances of the City of St. Louis authorize the collection of earnings tax on amounts earned by employees which are placed in deferred compensation plans not currently taxable under federal and state income tax laws. Cynthia M. Lett, Robert P. Fortman, William Kelleher, Thomas W. Mc-Donough and James E. Hanselman (“taxpayers”) are class representatives of a plaintiff class challenging the imposition of an earnings tax by the City of St. Louis (“City 5 ’) upon amounts placed by the taxpayers in…
2Cases cited15 opinions
- Laughlin v. ForgraveSupreme Court of Missouri · 1968
- Community Federal Savings & Loan Ass'n v. Director of RevenueSupreme Court of Missouri · 1988
- Goldberg v. State Tax CommissionSupreme Court of Missouri · 1982
- State Ex Rel. S. S. Kresge Co. v. HowardSupreme Court of Missouri · 1947
- O'Flaherty v. State Tax Commission of MissouriSupreme Court of Missouri · 1984
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Smith v. City of St. LouisMissouri Court of Appeals · 2013
- Gill v. Columbia 93 School DistrictCourt of Appeals for the Eighth Circuit · 2000
- Lett v. City of St. LouisMissouri Court of Appeals · 2000
- Doe v. St. Louis Community CollegeMissouri Court of Appeals · 2017
- City of Clinton v. Terra Foundation, Inc.Missouri Court of Appeals · 2004
12 more not listed; retrieve them via the Exa API.