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MISSOURI PACIFIC R. CO. v. KIRKPATRICK

No. 64190.

652 S.W.2d 128 (1983)

MISSOURI PACIFIC RAILROAD COMPANY, Plaintiff-Appellant, v. James C. KIRKPATRICK and Richard King, Defendants-Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied June 30, 1983.

Attorney(s) appearing for the Case

Michael G. Biggers, St. Louis, for plaintiff-appellant.

John Ashcroft, Atty. Gen., Bobby J. Jones, Asst. Atty. Gen., Jefferson City, for defendants-respondents.

GUNN, Judge.

Lying in the heart of this appeal is a test of the constitutional validity of § 351.600.3, RSMo Supp.1982 as it relates to domestication taxes based on a foreign corporation's property within Missouri. Plaintiff-appellant Missouri Pacific Railroad Company (MoPac) sought declaratory and injunctive relief against defendants' attempt to collect taxes allegedly owed by virtue of § 351.600.3. The trial court denied MoPac's request for relief and...

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