INTERNATIONAL BUSINESS MACH. CORP. v. STATE TAX COM'N

No. 49240.

362 S.W.2d 635 (1962)

INTERNATIONAL BUSINESS MACHINES CORPORATION, Respondent, v. STATE TAX COMMISSION of Missouri et al., Appellants.

Supreme Court of Missouri, Division No. 2.

Motion for Rehearing or to Transfer Denied December 11, 1962.


Attorney(s) appearing for the Case

Thomas F. Eagleton, Atty. Gen., Eugene G. Bushmann, Robert D. Kingsland, Asst. Attys. Gen., Jefferson City, for appellant.

Fordyce, Mayne, Hartman, Renard & Stribling, Walter R. Mayne, Nelson W. Hartman, Thomas Rowe Schwarz, St. Louis, for respondent.


Motion for Rehearing or to Transfer to Court En Banc Denied December 11, 1962.

BARRETT, Commissioner.

In reversing a finding of the State Tax Commission the circuit court has found that certain of International Business Machines Corporation's (IBM) transactions are not subject to the state sales tax and has therefore ordered a refund of $238,459.69 "with interest from date of payment at the rate of six per cent." Thus upon this appeal by the commission the...

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