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MISSOURIANS FOR TAX JUSTICE EDUC. PROJECT v. HOLDEN

No. 79708.

959 S.W.2d 100 (1997)

MISSOURIANS FOR TAX JUSTICE EDUCATION PROJECT, et al., Appellants, v. Bob HOLDEN, et al., Respondents.

Supreme Court of Missouri.

Rehearing Denied January 27, 1998.

Attorney(s) appearing for the Case

Lewis C. Green, Bruce A. Morrison, Kathleen G. Henry, St. Louis, for Appellants.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, Chief Deputy Atty. Gen., Robert L. Presson, Hugh L. Marshall, Asst. Attys. Gen., Jefferson City, for Respondents.

Alan S. Mandel, Davidson, Schlueter, Mandel & Mandel, St. Louis, for Amicus Curiae.

ROBERTSON, Judge.

Missourians for Tax Justice Education Project, Inc., and the Missouri Association for Social Welfare are not-for-profit Missouri corporations. Each of these appellants paid sales tax during the state's fiscal years 1995 and 1996, but paid no income tax. Larry C. Gaines and LaVonne Shinn, also appellants, are individual Missouri residents who paid sales tax but no income tax during the same fiscal years.

Article X, section 18(b) of the Missouri...

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