Legal Opinion
Bi-State Development Agency of Missouri-Illinois Metropolitan District v. Director of Revenue
Supreme Court of Missouri
Decided December 12, 1989No. 71597, 71598PublishedCited by 14 opinions
1Opinion of the Court
COVINGTON, Judge.
This is a consolidated appeal from decisions of the Administrative Hearing Commission. The appeal involves refund claims sought from the Department of Revenue for motor vehicle fuel tax and special motor fuel use tax paid by Bi-State Development Agency of the Missouri-Illinois Metropolitan District. The decisions of the Commission are affirmed.
The parties stipulated to the facts. Bi-State Development Agency of the Missouri-Illinois Metropolitan District is a bi-state agency and body, corporate and politic, created in 1949 by virtue of an interstate compact between the states…
2Cases cited10 opinions
- Cuyler v. AdamsSupreme Court of the United States · 1981
- Delaware River Joint Toll Bridge Commission v. ColburnSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. Shamberg's EstateCourt of Appeals for the Second Circuit · 1944
- John Claude Bush v. R. M. Muncy Superintendent P.C.C. Attorney General for the State of MarylandCourt of Appeals for the Fourth Circuit · 1981
- Henderson v. Delaware River Joint Toll Bridge CommissionSupreme Court of Pennsylvania · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Barket, Levy & Fine, Inc. v. St. Louis Thermal Energy Corp.Court of Appeals for the Eighth Circuit · 1991
- Hubble v. Bi-State Development AgencyIllinois Supreme Court · 2010
- Redbird Engineering Sales, Inc. v. Bi-State Development AgencyMissouri Court of Appeals · 1991
- Jordan v. Bi-State Dev. AgencyMissouri Court of Appeals · 2018
- State Ex Rel. 401 North Lindbergh Associates v. CiarleglioMissouri Court of Appeals · 1990
9 more not listed; retrieve them via the Exa API.