SOUTHWESTERN BELL TELEPHONE CO. v. DIRECTOR OF REVENUE

No. SC 86441.

182 S.W.3d 226 (2005)

SOUTHWESTERN BELL TELEPHONE COMPANY, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

December 20, 2005.


Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Jefferson City, for appellant.

Ann K. Covington, B. Derek Rose, St. Louis, Edward F. Downey, Jefferson City, for respondent.


MARY R. RUSSELL, Judge.

The Director of Revenue seeks review of the Administrative Hearing Commission's ("AHC") decision granting Southwestern Bell Telephone Company a refund of $598,944.14, plus interest, in use tax paid on purchases in the second quarter of 1992. The AHC's decision is affirmed in part and reversed in part, and the cause is remanded.

I. Jurisdiction and Standard of Review

This Court has...

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