A. P. GREEN REFRACTORIES CO. v. STATE TAX COM'N OF MO

No. WD 31753.

621 S.W.2d 340 (1981)

A. P. GREEN REFRACTORIES COMPANY, Respondent, v. STATE TAX COMMISSION OF MISSOURI, Appellant.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer Denied September 15, 1981.

Application to Transfer Denied October 13, 1981.


Attorney(s) appearing for the Case

John D. Ashcroft, Atty. Gen., Mary C. P. Pincus, Asst. Atty. Gen., Jefferson City, for appellant.

Owen T. Armstrong, Thomas F. Schlafly, Lowenhaupt, Chasnoff, Freeman, Armstrong & Mellitz, St. Louis, for respondent.

Thomas C. Walsh, St. Louis, for amici curiae.

Before SOMERVILLE, C. J., and SHANGLER and MANFORD, JJ.


Motion for Rehearing and/or Transfer to Supreme Court Denied September 15, 1981.

SHANGLER, Judge.

This appeal involves corporate tax liability under the revenue laws of this state. The circuit court on review reversed the determination by the State Tax Commission and directed judgment to the Missouri Supreme Court on the premise that the subject matter involved construction of the revenue laws of the state. Mo.Const. Art. V, § 3 (1945) as amended. The...

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