BURLINGTON NORTHERN RAILROAD v. DIRECTOR OF REV.

Nos. 71651, 72098.

785 S.W.2d 272 (1990)

BURLINGTON NORTHERN RAILROAD, Appellant, v. DIRECTOR OF REVENUE, Respondent. BURLINGTON NORTHERN RAILROAD, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

March 13, 1990.


Attorney(s) appearing for the Case

William A. Brasher, St. Louis, for appellant.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Harry D. Williams, Ray Wagner, Jefferson City, for respondent.


BILLINGS, Judge.

The Director of Revenue ("Director") assessed a use tax on certain equipment purchased and used by Burlington Northern Railroad Company ("Burlington Northern"). The Administrative Hearing Commission affirmed the decision and Burlington Northern appealed. The issue in this case is whether the equipment is exempted as rolling stock for use in interstate commerce. Reversed and remanded with directions.

The basic facts are not in dispute. Burlington...

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