Legal Opinion
Trans UCU, Inc. v. Director of Revenue
Supreme Court of Missouri
Decided May 3, 1991No. 72703PublishedCited by 4 opinions
1Opinion of the Court
RENDLEN, Judge.
Trans UCU, Inc. (UCU) appeals the Administrative Hearing Commission decision requiring payment of use tax on UCU’s purchase and operation of a company plane hangared in Missouri. Because resolution of the issue requires construction of Missouri’s taxing statute, § 144.610.1, RSMo, 1986, the cause falls within the ambit of this Court’s exclusive appellate jurisdiction. Mo.Const, art. V, § 3. We reverse and remand.
The facts are not in dispute. UCU is a Delaware corporation with its principal office in Kansas City, Missouri and on March 7, 1986, it purchased a 1981 Dessault AMD-BA…
2Cases cited8 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Freeman v. HewitSupreme Court of the United States · 1947
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Sumners v. SumnersSupreme Court of Missouri · 1985
- Southern Pac. Co. v. GallagherSupreme Court of the United States · 1939
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3Cited by4 opinions
- H & C Communications, Inc. v. Reed's Food International, Inc., Texas Court of Appeals, 4th District (San Antonio)1994
- Prayson v. Kansas City Power & Light Co.Missouri Court of Appeals · 1992
- Contel of Missouri, Inc. v. Director of RevenueMissouri Court of Appeals · 1993
- Nike IHM, Inc. v. ZimmermanMissouri Court of Appeals · 2003