1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 529 S.W.2d
  5. 529 S.W.2d 375 (1975)
 

L & R DISTRIB., INC. v. MISSOURI DEPT. OF REV.

No. 58925.

529 S.W.2d 375 (1975)

L & R DISTRIBUTING, INC., a corporation, et al., Respondents, v. MISSOURI DEPARTMENT OF REVENUE and James R. Spradling, Director of Revenue, Appellants.

Supreme Court of Missouri, Division 2.

Motion for Rehearing or Transfer Denied December 8, 1975.

Attorney(s) appearing for the Case

Carp & Morris, Gary Morris, Clayton, Stein & Seigel, Hyman G. Stein, Charles Alan Seigel, St. Louis, for plaintiffs-respondents, L & R Distributing, Inc., et al.

John C. Danforth, Atty. Gen., Clarence Thomas, Asst. Atty. Gen., Jefferson City, for defendants-appellants.

HENRY I. EAGER, Special Commissioner.

This action involves the validity of Revised Rule No. 49 of the Revenue Department which, for the first time, construed § 144.020.1(2) of the Sales and Use Tax Law as imposing the tax upon the gross receipts of coin-operated devices such as pinball machines.1 The applicable portion of this statute is as follows: "A tax equivalent to three percent of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases