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U.S. v. CITY OF COLUMBIA, MO.

No. 86-4003-CV-C-9.

709 F.Supp. 174 (1989)

UNITED STATES of America, Plaintiff, v. CITY OF COLUMBIA, MISSOURI, and Harold Boldt, Defendants.

United States District Court, W.D. Missouri, C.D.

March 23, 1989.

Attorney(s) appearing for the Case

Linda L. Parker, Asst. U.S. Atty., Kansas City, Mo., Henry S. Friedman, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff.

Robert H. Freilich, Richard G. Carlisle, Stephen J. Moore, Kansas City, Mo., for defendants.

ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

BARTLETT, District Judge.

The United States claims that the payments in lieu of gross receipts tax ("PILOT") portions of utility bills submitted by the City of Columbia, Missouri, ("Columbia") to Harry S. Truman Memorial Veterans Hospital ("hospital") is a tax and, therefore, prohibited by the United States Constitution. Besides declaratory and injunctive relief, plaintiff seeks to recover a money judgment...

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