Legal Opinion · Dissent

Bi Go Markets, Inc. v. Morton

Supreme Court of Missouri

Decided December 18, 1992No. 74711Published

1DissentRobertson, Chief Justice

Respondent Bi-Go Markets, Inc., is a New Hampshire corporation and a subsidiary of Wetterau Incorporated. Bi-Go leases a corporate jet to Wetterau, which Wetterau bases in St. Louis County, Missouri. This case asks us to determine whether a non-domiciliary taxing authority (here, St. Louis County, Missouri) may levy an unapportioned ad valorem tax on property used in interstate commerce (here, Bi-Go’s corporate jet based in St. Louis County). The precise issue in this case has escaped the dispositive hand of the United States Supreme Court.

The majority opinion concludes that St. Louis County…

2Cases cited10 opinions

  1. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
  2. Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
  3. Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
  4. Old Dominion Steamship Co. v. VirginiaSupreme Court of the United States · 1905
  5. Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962

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