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MID-AMERICA DAIRYMEN, INC. v. SCHAFFNER

No. 55204.

465 S.W.2d 465 (1971)

MID-AMERICA DAIRYMEN, INC., a Kansas corporation, and Far-Mar-Co., Inc., a Kansas corporation, Plaintiffs-Appellants, v. James E. SCHAFFNER, Director of Revenue, Defendant-Respondent.

Supreme Court of Missouri, Division No. 1.

On Motion for Rehearing or to Transfer Denied April 12, 1971.

Attorney(s) appearing for the Case

John C. Gage, Major W. Park, Jr., Kansas City, for appellants; Gage, Hodges, Kreamer & Varner, Kansas City, of counsel.

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

On Motion for Rehearing or to Transfer to Court En Banc Denied April 12, 1971.

LAURANCE M. HYDE, Special Commissioner.

Declaratory judgment action to determine the meaning of § 301.140, RSMo V.A.M.S., as to taxation of motor vehicles where ownership is changed through consolidation of corporations. The trial court's judgment found there was a transfer of ownership requiring plaintiffs to obtain new certificates of registration and license plates. Plaintiffs...

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