Pentecostal Church of God of America v. Hughlett

PREWITT, Judge.

Plaintiff is a pro forma corporation which functions as the international headquarters for the Pentecostal Church of God of America. Plaintiff owns land which has situated on it six houses used as residences for executives of plaintiff. The property was assessed real estate taxes, and plaintiff paid the tax under protest and filed an action to recover the amount paid. The trial court granted plaintiff the relief requested and defendant appealed to the Missouri Supreme Court on the basis that the appeal involved “construction of the revenue laws of Missouri”. On its own motion…