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UNITED MISSOURI BANK OF KANSAS CITY v. MARCH

No. WD 33144.

650 S.W.2d 678 (1983)

UNITED MISSOURI BANK OF KANSAS CITY, Executor of the Estate of Earl H. Laughlin, Jr., et al., Respondents, v. Joe MARCH, Collector of Revenue, Adair County, Missouri; and Bob Cox, Collector of Revenue, City of Kirksville, Kirksville, Missouri, Appellants.

Missouri Court of Appeals, Western District.

April 12, 1983.

Attorney(s) appearing for the Case

Harry C. Farr, Farr & Hickman, Kirksville, for appellants.

Philip Dale Barrett, Oswald & Cottey, Kirksville, for respondents.

Before SOMERVILLE, C.J., CLARK, J., and MOORE, Senior Judge.

SOMERVILLE, Chief Judge.

Plaintiffs (respondents)—designated in both the pleadings and the evidence as "assignees of [the] claim and cause of action" of Laughlin Osteopathic Hospital, Inc.— brought an action in equity to enjoin Joe March, Collector of Revenue, Adair County, Missouri, and Bob Cox, Collector of Revenue, City of Kirksville, Missouri, from collecting or attempting to collect taxes for the year 1979 based upon an increase from $134,400.00...

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