UNITED MISSOURI BANK v. CITY OF KANSAS CITY

No. WD 62543.

121 S.W.3d 320 (2003)

UNITED MISSOURI BANK, N.A., Respondent, v. CITY OF KANSAS CITY, Appellant.

Missouri Court of Appeals, Western District.

December 16, 2003.


Attorney(s) appearing for the Case

Charlotte Ferns, Kathy K. Adams, Kansas City, for appellant.

Richard Lenza, Mark Alan Olthoff, Kansas City, for respondent.


PAUL M. SPINDEN, Judge.

Kansas City's municipal government lost its battle with United Missouri Bank over earnings taxes when the circuit court granted summary judgment for UMB. The city appeals, charging the circuit court with erroneously rejecting its definition of "necessary expenses of operation," which are exempt from the city's earnings tax. We conclude that the circuit court erred in issuing summary judgment because UMB's right to it depends on the presence...

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