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  5. 674 S.W.2d 186 (1984)
 

OBERJUERGE RUBBER v. STATE TAX COM'N OF MO.

No. 47611.

674 S.W.2d 186 (1984)

OBERJUERGE RUBBER COMPANY, Plaintiff-Respondent, v. STATE TAX COMMISSION OF MISSOURI, et al., Defendant-Appellant.

Missouri Court of Appeals, Eastern District, Division One.

Motion for Rehearing and/or Transfer Denied July 12, 1984.

Application to Transfer Denied September 11, 1984.

Attorney(s) appearing for the Case

Thomas W. Wehrle, Barbare E. Enneking, Clayton, for defendant-appellant.

Melville A. Ochsner, Clayton, for plaintiff-respondent.

Motion for Rehearing and/or Transfer to Supreme Court Denied July 12, 1984.

SNYDER, Judge.

This is an appeal from a judgment which reversed a decision of the appellant State Tax Commission. The Commission included the value of two overhead cranes in the assessment of the value of respondent Oberjuerge Rubber Company's real property. The trial court found that the cranes were "trade fixtures" and as such should be assessed as personal property. The Commission...

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