INTERNATIONAL BUSINESS MACHINES CORP. v. DAVID

No. 51918.

408 S.W.2d 833 (1966)

INTERNATIONAL BUSINESS MACHINES CORPORATION, a Corporation, Appellant, v. Thomas A. DAVID, Director of Revenue, State of Missouri, and Albert S. Arenson, Collector of Revenue, Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied December 12, 1966.


Attorney(s) appearing for the Case

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

Norman H. Anderson, Atty. Gen., Walter W. Nowotny, Jr., Asst. Atty. Gen., Jefferson City, for respondents.


HYDE, Judge.

Declaratory judgment action to determine the constitutional validity of Sec. 144.020, subd. 1(8) and its applicability to plaintiff's rental transactions. The case was decided on plaintiff's motion for summary judgment or judgment on the pleadings. (Statutory references are to RSMo and V.A.M.S.) The Court entered judgment for defendants, declaring Sec. 144.020, subd. 1(8) constitutional and that it "validly imposes a tax upon all sellers for the privilege...

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