ST. CHARLES COUNTY v. DIRECTOR OF REVENUE

No. 79616.

961 S.W.2d 44 (1998)

ST. CHARLES COUNTY, et al., Appellants, v. DIRECTOR OF REVENUE, et al., Respondents. BERNADETTE BUSINESS FORMS, INC., et al., Respondents, v. DEPARTMENT OF REVENUE and Director of Revenue, Appellants.

Supreme Court of Missouri, En Banc.

January 27, 1998.


Attorney(s) appearing for the Case

Edward J. Hanlon, Deputy City Counselor, Mark Lawson, Asst. City Counselor, Patricia Hageman, St. Louis, Jeremiah W. (Jay) Nixon, Atty. Gen., Edward F. Downey, Asst. Atty. Gen., Evan Buchheim, Asst. Atty. Gen., Jefferson City, James H. White, Deputy Co. Counselor, Cynthia L. Hoemann, Asst. Co. Counsler, Clayton, Joann Leykam, County Counselor, St. Charles, Patrick Cronan, Gary Markenson, Columbia, Walter J. O'Toole, Kansas City, Rollin J. Moerschel, V. Scott Williams, St. Charles, for Appellants.

Thomas C. Walsh, Juan D. Keller, Elizabeth C. Carver, St. Louis, James C. Owen, Katherine S. Walsh, Chesterfield, for Respondents.


LIMBAUGH, Judge.

This is an appeal from three cases consolidated before the Cole County Circuit Court involving refunds of local use taxes. The cases were filed in the wake of Associated Industries of Missouri v. Director of Revenue, 918 S.W.2d 780 (Mo. banc 1996), in which this Court held that the local use tax statute, section 144.748,1 was unconstitutional in its entirety.

The saga...

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