PEABODY COAL CO. v. STATE TAX COM'N

No. 68858.

731 S.W.2d 837 (1987)

PEABODY COAL COMPANY, Plaintiff-Appellant, v. STATE TAX COMMISSION of Missouri, et al., Defendants-Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied July 14, 1987.


Attorney(s) appearing for the Case

Donald J. Stohr, James W. Erwin, Kathryn A. Woollard, Richard L. Lawton, St. Louis, for plaintiff-appellant.

Paula J. Lemerman, Asst. County Counselor, Thomas W. Wehrle, County Counselor, Clayton, for defendants-respondents.


BLACKMAR, Judge.

The appellant taxpayer is a Delaware corporation with its principal office and place of business in the City of St. Louis. It operates coal mines in numerous states. It owns two aircraft which are used in the course of its business to transport persons and property to and from its several installations, and elsewhere as the needs of its business require. The aircraft, when in the St. Louis area, are hangared...

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