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J. E. WILLIAMS CONST. CO. v. SPRADLING

No. 59922.

555 S.W.2d 16 (1977)

J. E. WILLIAMS CONSTRUCTION COMPANY, a corporation, Appellant, v. James R. SPRADLING, Director, Department of Revenue of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

September 12, 1977.

Attorney(s) appearing for the Case

Kenneth H. Suelthaus, St. Louis, for appellant

J. Mike Davis, Asst. Atty. Gen., Jefferson City, for respondent.

PER CURIAM.

This case, transferred to this court by our order after opinion by the Court of Appeals, St. Louis district, involves an assessment by the Department of Revenue of sales/use tax against a general contractor for materials purchased and used in the construction of a building for the city of Troy.

On June 15, 1972, an assessment of sales/use tax was made by the Missouri Department of Revenue (Department) against J. E. Williams Construction Company...

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