FRONTIER AIRLINES, INC. v. STATE TAX COMM.

Nos. 58677-58682, 58719, 58720, 58723, 58736 and 58752.

528 S.W.2d 943 (1975)

FRONTIER AIRLINES, INC., et al., Appellants (Plaintiffs), v. The STATE TAX COMMISSION of Missouri et al., Respondents (Defendants).

Supreme Court of Missouri, En Banc.

Rehearing Denied October 13, 1975.


Attorney(s) appearing for the Case

Stinson, Mag, Thomson, McEvers & Fizzell, by Dick H. Woods, George E. Gibson, George E. Feldmiller, Kansas City, for Trans World Airlines, Inc., Eastern Airlines, Inc., Frontier Airlines, Inc., Allegheny Airlines, Inc., Braniff Airways, Inc., American Airlines, Inc., Delta Air Lines, Inc. and Host International, Inc.

Neale, Newman, Bradshaw & Freeman, by Paul L. Bradshaw, Thomas G. Field, Springfield, for Ozark Air Lines, Inc.

Jack L. Koehr, City Counselor, by James J. Wilson, Associate City Counselor, St. Louis, for City of St. Louis.

Thomas W. Wehrle, County Counselor, Clayton, for respondents, St. Louis County, Missouri, E. J. Pung, Director of Revenue, Frank J. Antonio, Assessor.

John C. Danforth, Atty. Gen., Walter Nowotny, Jefferson City, for respondent, State Tax Commission of Missouri.

Boyle, Priest, Elliott & Weakley, Howard Elliott, Edward D. Weakley, St. Louis, for respondent, Berkeley School District.


HOLMAN, Judge.

This proceeding involves separate appeals by the eight airlines named in the caption, Host International, Inc., and the City of St. Louis. The appeals were ordered consolidated by this court. They were jointly briefed and argued and will all be disposed of in this opinion. The appellants seek a review of real estate assessments for the year 1968 by the St. Louis County Assessor as affirmed by the County Board of Equalization, the State Tax Commission...

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