ST. LOUIS COUNTY TRANSIT CO. v. DIVISION OF EMP. SEC.

No. 25598.

466 S.W.2d 198 (1971)

ST. LOUIS COUNTY TRANSIT COMPANY, a corporation, Plaintiff-Appellant, v. The DIVISION OF EMPLOYMENT SECURITY OF DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS of State of Missouri, Industrial Commission of Missouri, and Bi-State Development Agency of the Missouri-Illinois Metropolitan District, Defendants-Respondents.

Kansas City Court of Appeals, Missouri.

April 5, 1971.


Attorney(s) appearing for the Case

Leyhe, Jacobsmeyer & Meyer, Clayton, by R. W. Jacobsmeyer, Clayton, for plaintiff-appellant.

Curtis K. Cochell, Jefferson City, for Division of Employment Security.

Lloyd G. Poole, Jefferson City, for Industrial Commission.

Guilfoil, Caruthers, Symington, Montrey & Petzall, by Gerhard J. Petzall, St. Louis, for Bi-State Development.


DIXON, Commissioner.

This is an appeal by the St. Louis County Transit Company from a determination of the Division of Employment Security which was affirmed by the Circuit Court of Cole County, Missouri. It reaches us by transfer from the Supreme Court. The liability of St. Louis County Transit Company for unemployment tax under Chapter 288, RSMo 1959, V.A.M.S., is in issue.

For convenience, we will refer to the parties as follows: St. Louis County Transit...

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