Legal Opinion

Buff v. State Tax Commission of Missouri

Supreme Court of Missouri

Decided May 10, 1971No. 55376PublishedCited by 5 opinions

1Opinion of the Court

HIGGINS, Commissioner.

Appeal from order which: (1) overruled State Tax Commission’s Motion to Dismiss Taxpayers’ Petition to Review Administrative Decision of State Tax Commission; .(2) vacated and set aside State Tax Commission’s assessment of taxpayers’ property; (3) remanded the proceeding to State Tax Commission for rehearing of evidence and its preservation for further review. The order is appealable because its effect is that of awarding taxpayers a “new trial” on all issues of the case, Section S 12.020, V.A.M.S., Bruun v. Katz Drug Co., Mo., 211 S.W.2d 918, 920; and jurisdiction is in…

2Cases cited5 opinions

  1. Koplar v. State Tax CommissionSupreme Court of Missouri · 1959
  2. In Re Village of Lone JackSupreme Court of Missouri · 1967
  3. State Ex Rel. Kahler v. State Tax CommissionSupreme Court of Missouri · 1965
  4. Ulman v. EvansSupreme Court of Missouri · 1952
  5. State ex rel. Baumann v. QuinnSupreme Court of Missouri · 1960

3Cited by5 opinions

  1. Shawnee Bend Special Road District "D" v. Camden County CommissionMissouri Court of Appeals · 1990
  2. Labrayere v. GoldbergSupreme Court of Missouri · 1980
  3. Sullivan County v. State Tax Commission of MissouriSupreme Court of Missouri · 1974
  4. City of St. Louis v. State Tax CommissionSupreme Court of Missouri · 1974
  5. State ex rel. Walmar Investment Co. v. ArmstrongMissouri Court of Appeals · 1972

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