1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 742 S.W.2d
  5. 742 S.W.2d 141 (1987)
 

FARMERS' & LABORERS' v. DIR. OF REVENUE

No. 69213.

742 S.W.2d 141 (1987)

FARMERS' AND LABORERS' CO-OPERATIVE INSURANCE ASSOCIATION, Appellant, v. DIRECTOR OF REVENUE, STATE of MISSOURI, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied January 20, 1988.

Attorney(s) appearing for the Case

Charles M. Lock, St. Louis, for appellant.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

HIGGINS, Judge.

Pursuant to receipt by the Missouri Department of Revenue of a Form, 4549L, Income Tax Examination Changes, from the Internal Revenue Service, the Director of Revenue assessed the Farmers' Co-operative Insurance Associations' taxpayers $11,995.90 for income tax and interest for the tax year 1981. The taxpayers protested the Director's assessment arguing that farm mutual companies were exempted from the state corporate income tax under section 143.120...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases