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PRODUCTION CREDIT ASS'N v. DIRECTOR OF REV.

Nos. SC 81407, SC 81727.

43 S.W.3d 311 (2001)

PRODUCTION CREDIT ASSOCIATION OF SOUTHEASTERN MISSOURI, et al., Appellants, v. DIRECTOR OF REVENUE, Respondent. CoBank, ACB, as Successor to The National Bank for Cooperatives, Appellant, v. Director Of Revenue, State of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

April 24, 2001.

Attorney(s) appearing for the Case

Mark W. Nichols, Nichols & Campbell, P.A., Little Rock, Stephen P. Carlton, Carthage, for Appellants in No. SC 81407.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, Asst. Atty. Gen., Evan Buchheim, Asst. Atty. Gen., Jefferson City, for Respondent in No. SC 81407.

Richard A. Hanson, Theodore H. Bots, McDermott, Will & Emery, Chicago, IL, Stanley P. Kops, Philadelphia, Pennsylvania, for Appellant in No. SC 81727.

Kenneth R. Heineman, Dale R. Joerling, St. Louis, Roger W. Yoerges, Nicholas P. Coleman, David P. Donovan, Lara A. Englund, Washington, D.C., for Respondent/Cross-Appellants in No. SC 81727.

PER CURIAM.

This Court originally decided these cases in a consolidated opinion. In that opinion, it was held that the appellants were entitled to the refunds they sought. Production Credit Ass'n v. Director of Revenue, 10 S.W.3d 142 (Mo. banc 2000). The director of revenue obtained a writ of certiorari from the Supreme Court of the United States with respect to CoBank— but not as to Production Credit Association of...

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