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MARY TRANSPORT CO. v. DIRECTOR OF REVENUE

No. 61787.

606 S.W.2d 638 (1980)

MARY TRANSPORT CO. et al., Petitioners-Appellants, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

October 15, 1980.

Attorney(s) appearing for the Case

Gary H. Feder and D. A. Shifrin, Clayton, for petitioners-appellants.

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

Thomas C. Walsh, Juan D. Keller, Bryan, Cave, McPheeters & McRoberts, St. Louis, for St. Louis Union Trust Co., Amax Lead Co. of Missouri and St. Joe Minerals Corp., amici curiae.

DONNELLY, Judge.

This is an appeal from a decision of the Administrative Hearing Commission of the State of Missouri upholding assessments of additional Missouri corporate franchise taxes against petitioners-appellants by respondent Director of Revenue.

On February 28, 1979, petitioners Beverly Barge Company, Francis Barge Company, Howard Barge Company, and Louis Barge Company, were merged into a surviving company, Mary Transport Company.

Each of the...

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