Legal Opinion
Excel Drug Co. v. Missouri Department of Revenue
Supreme Court of Missouri
Decided December 15, 1980No. 62333PublishedCited by 10 opinions
1Opinion of the Court
DONNELLY, Judge.
This is an appeal from a judgment of the Circuit Court of Jackson County which affirmed the decision of the Director of Revenue to assess additional sales tax, interest, and a fraud penalty against Excel Drug Company.
The appeal was initially taken to the Missouri Court of Appeals, Western District. That court, however, by its order of June 17, 1980, transferred the case to this Court for the reason that the case involves construction of the revenue laws of the State of Missouri and therefore is within the exclusive appellate jurisdiction of the Supreme Court. Mo.Const. art. V,…
2Cases cited15 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Salmon Ex Rel. Salmon v. BrookshireMissouri Court of Appeals · 1957
- Abe B. And Leona M. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
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3Cited by10 opinions
- Commercial Bank of St. Louis County v. JamesSupreme Court of Missouri · 1983
- Knight v. M.H. Siegfried Real Estate, Inc.Missouri Court of Appeals · 1982
- Linn Reorganized School District No. 2 of Osage County v. Butler Manufacturing Co.Supreme Court of Missouri · 1984
- Odorite of America, Inc. v. Director of RevenueSupreme Court of Missouri · 1986
- Stephens v. BrentonMissouri Court of Appeals · 1996
5 more not listed; retrieve them via the Exa API.