1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 894 S.W.2d
  5. 894 S.W.2d 156 (1995)
 

HOPKINS v. CITY OF KANSAS CITY, MO.

No. 77240.

894 S.W.2d 156 (1995)

William C. HOPKINS, et al., and David Widner, et al., Respondents, v. CITY OF KANSAS CITY, MISSOURI, et al., Appellants.

Supreme Court of Missouri, En Banc.

As modified on Denial of Rehearing March 21, 1995.

Attorney(s) appearing for the Case

Kathleen A. Hauser, City Atty., Sharon K. Euler, Asst. City Atty., Kansas City, for appellants.

George A. Barton, Scott K. Martinsen, Kansas City, Keith Brunstrom, Roger Brown, Jefferson City, Danieal H. Miller, Columbia, Daniel C. Aubuchon, Daniel A. Raniere, Stephen F. Meyerkord, Thomas J. Casey, St. Louis, Ronald J. Stites, Kansas City, for respondents.

BENTON, Judge.

Kansas City imposes a one percent tax on earnings. § 92.210 RSMo 1994. The circuit court ruled that Kansas City may not tax employee contributions to deferred compensation plans. This Court reverses that construction of the revenue laws. Mo. Const. art. V, § 3.

I.

Kansas City taxes "compensation paid for personal services, whether denominated as wages, salary, commission, bonus or otherwise." K.C. Ordinances...

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