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MISSOURI MERCHANTS & MANUFACTURERS v. STATE

Nos. SC-83199, SC-83200.

42 S.W.3d 628 (2001)

MISSOURI MERCHANTS AND MANUFACTURERS ASSOCIATION, et al., Appellants/Cross-Respondents, v. STATE of Missouri, et al., Respondents/Cross-Appellants. Francis E. Flotron, Jr., et al., Cross-Respondents, v. Bob Holden, Governor, et al., Respondents/Cross-Appellants.

Supreme Court of Missouri, En Banc.

Rehearing Denied April 24, 2001.

Attorney(s) appearing for the Case

James C. Owen, Thomas W. McCarthy, III, Katherine S. Walsh, Chesterfield, for Appellants/Cross-Respondents.

Jeremiah W. (Jay) Nixon, Atty. General, Karen King Mitchell, Assistant Atty. General, Robert Presson, Assistant Attorney General, Peggy E. Gustafson, General Counsel, Jefferson City, for Respondents/Cross-Appellants.

James B. Deutsch, Marc H. Ellinger, Jefferson City, for Cross-Respondents.

WOLFF, J.

Various organizations and taxpayers brought actions seeking refunds under the state constitution's Hancock Amendment. These taxpayer litigants claim:

(1) the formula for computing the refunds should be altered in light of this Court's decision in Conservation Federation of Missouri v. Hanson, 994 S.W.2d 27 (Mo. banc 1999); (2) total state revenues, as defined in the constitution, should include...

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