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UNITED AIR LINES, INC. v. STATE TAX COMMISSION

No. 49953.

377 S.W.2d 444 (1964)

UNITED AIR LINES, INC., a Corporation, Respondent, v. STATE TAX COMMISSION of Missouri, and James M. Robertson, John A. Williams and J. Ralph Hutchison, As Members of the State Tax Commission, J. R. Towson, Secretary of the State Tax Commission, and Donald F. Warren, County Clerk of Clay County, Missouri, Appellants.

Supreme Court of Missouri, En Banc.

Opinion Modified April 13, 1964.

Attorney(s) appearing for the Case

Thomas F. Eaglcton, Atty. Gen., Joseph Ncssenfeld, Asst. Atty. Gen., Jefferson City, for appellants.

John R. Moberly, Douglas Stripp, George T. Morton, Jr., Kansas City, for respondent, Watson, Ess, Marshall & Enggas, Kansas City, of counsel.

EAGER, Chief Justice.

United Air Lines, Inc., respondent, filed its petition for the review of an assessment order of the State Tax Commission, pursuant to Chap. 536, RSMo 1949, V.A.M.S.; we will refer generally, however, to the 1959 Revision, since the assessment was of the 1960 tax. More specifically, the Commission made an ad valorem assessment of $848,210 upon aircraft of United. On review, the order was reversed and the cause remanded with directions to fix an...

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