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SMITH BEVERAGE CO. OF COLUMBIA v. SPRADLING

No. 59084.

533 S.W.2d 606 (1976)

SMITH BEVERAGE COMPANY OF COLUMBIA, INC., et al., Respondents, v. James R. SPRADLING, Director of the Department of Revenue of the State of Missouri, Appellant.

Supreme Court of Missouri, Division No. 2.

March 8, 1976.

Attorney(s) appearing for the Case

Robert House, Asst. Atty. Gen., Jefferson City, for appellant.

Cullen Coil and Carson, Monaco, Coil & Riley, Jefferson City, for respondents.

HENRY I. EAGER, Special Commissioner.

This is a declaratory judgment suit filed as a class action by three members of the Missouri Soft Drink Association. The defendant is the Director of the Missouri Department of Revenue. The case, on the merits, involves a construction of certain revenue laws and we have jurisdiction. The purpose of the suit is to obtain a declaration and judgment that a portion of amended Rule 34 of the Department is invalid, and to enjoin its...

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