DELTA AIR LINES, INC. v. MISSOURI STATE TAX COMMISSION

No. 49731.

378 S.W.2d 515 (1964)

DELTA AIR LINES, INC., a corporation, Respondent, v. MISSOURI STATE TAX COMMISSION, John A. Williams, J. Ralph Hutchison, and Howard L. Love, Members of the Missouri State Tax Commission, and J. R. Towson, Secretary of the Missouri State Tax Commission, Appellants.

Supreme Court of Missouri, In Banc.

May 11, 1964.


Attorney(s) appearing for the Case

Thomas F. Eagleton, Atty. Gen., Joseph Nessenfeld, Asst. Atty. Gen., Jefferson City, for appellants.

Kerth, Thies & Schreiber, Alfred H. Kerth, Clayton, Thompson, Mitchell, Douglas & Neill, James M. Douglas, Richard P. Conerly, W. Stanley Walch, St. Louis, for respondent, Delta Air Lines, Inc.

John R. Moberly, Douglas Stripp, George T. Morton, Jr., Kansas City (Watson, Ess, Marshall & Enggas, Kansas City, of counsel), for United Air Lines, Inc., amicus curiae.


EAGER, Chief Justice.

Respondent, Delta Air Lines, Inc., filed its petition under § 536.1001 for the review of a final order of the State Tax Commission fixing an ad valorem assessment upon its aircraft in the sum of $751,592. On review, the order was reversed and the cause remanded with directions to fix the assessment at $285,609. The assessment, made in 1960, was for the year 1959. The...

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