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LEMAY PLASTICS DIV. v. LEACHMAN

No. 42905.

613 S.W.2d 216 (1981)

LEMAY PLASTICS DIVISION, Lemay Plastics Co., Inc., and Lemay Machine Co., Inc., Plaintiffs-Appellants, v. George C. LEACHMAN, Collector of Revenue, St. Louis County, Missouri, Defendant-Respondent.

Missouri Court of Appeals, Eastern District, Division Three.

March 3, 1981.

Attorney(s) appearing for the Case

Erbs & Erbs, Mark W. Suardi, St. Louis, for plaintiffs-appellants.

Dennis C. Affolter, St. Louis, for defendant-respondent.

CRIST, Presiding Judge.

Suit filed pursuant to § 139.031, RSMo. 1978 by appellants (hereinafter "plastics manufacturer") to recover 1979 Merchants' and Manufacturers' Taxes paid under protest. The trial court sustained respondent's (hereinafter "collector") motion to dismiss. We affirm.

The facts of this case are intertwined with the facts in Metal Form Corp. v. Leachman, 599 S.W.2d 922 (Mo.banc 1980). We quote...

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