WEST LAKE QUARRY & MATERIAL CO. v. SCHAFFNER

No. 54291.

451 S.W.2d 140 (1970)

WEST LAKE QUARRY & MATERIAL CO., Inc., et al., Respondents, v. James E. SCHAFFNER, Director, Missouri Department of Revenue, Appellant.

Supreme Court of Missouri, Division No. 2.

March 9, 1970.


Attorney(s) appearing for the Case

Ben Uchitelle, St. Louis, Cullen Coil, Jefferson City, for respondents; Carson, Inglish, Monaco & Coil, Jefferson City, of counsel.

John C. Danforth, Atty. Gen., Walter W. Nowotny, Jr., Asst. Atty. Gen., Jefferson City, for appellant.


LAURANCE M. HYDE, Special Commissioner.

Appeal by State Director of Revenue from judgment in favor of respondents for refund of $36,040.96 collected from them under the sales tax law, which amount the court found was within the exemption of § 144.030, subd. 3(4). We have jurisdiction not only because of the amount involved but also because a state officer is a party and the construction of a revenue law is involved. § 3, Art. V, Constitution, V.A.M.S.

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