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CUPPLES HESSE CORPORATION v. STATE TAX COMMISSION

No. 47370.

329 S.W.2d 696 (1959)

CUPPLES HESSE CORPORATION, Appellant, v. STATE TAX COMMISSION of Missouri: James M. Robertson, John A. Williams, and J. Ralph Hutchison, the Duly Appointed, Qualified, and Acting Members of the State Tax Commission of Missouri; Harold Jaeger, Assessor of the City of St. Louis, Missouri, and Del L. Bannister, Collector of Taxes, City of St. Louis, Missouri, Respondents.

Supreme Court of Missouri, Division No. 2.

December 14, 1959.

Attorney(s) appearing for the Case

Fordyce, Mayne, Hartman, Renard & Stribling, Joseph Renard, Robert P. Stanislaw, St. Louis, for appellant.

John M. Dalton, Atty. Gen., Donal D. Guffey, Asst. Atty. Gen., for respondent, State Tax Commission of Missouri.

Thomas J. Neenan, City Counselor, Thomas F. McGuire, Asso. City Counselor, David S. Hemenway, Asst. City Counselor, St. Louis, for respondents, John H. Poelker, Assessor, Del L. Bannister, Collector of Taxes, and The City of St. Louis.

EAGER, Judge.

This is an appeal from a judgment sustaining the decision of the State Tax Commission upon a petition for review under sections 536.100-536.140 (all statutory references are to RSMo 1949 and V.A.M.S.). The matter involves the 1956 assessment on certain industrial property in the City of St. Louis located, generally, between Penrose Street and Brown Avenue, and fronting in part on Kingshighway. The land consists of approximately five acres and it is improved...

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