COMMUNITY FEDERAL S & L ASSOC. v. DIR. OF REVENUE

No. 72500.

796 S.W.2d 883 (1990)

COMMUNITY FEDERAL SAVINGS & LOAN ASSOCIATION, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

October 16, 1990.


Attorney(s) appearing for the Case

John S. Pletz, Jefferson City, for Community Federal Sav. & Loan Ass'n.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., George Cox, Sp. Asst. Atty. Gen., Jefferson City, for Director of Revenue.

David J. Kornelius, Jennifer A. Davis, Kansas City, for amicus curiae Great Southern S & L.


ROBERTSON, Judge.

In this case we decide whether intangible taxes paid under a statute later declared unconstitutional are refundable under Section 143.781, RSMo 1986, the state income tax statute. The Director of Revenue (Director) denied the claim of appellant. Community Federal Savings and Loan (Community), for a refund. The Administrative Hearing Commission (Commission) upheld the decision of the Director. This case involves the construction of the revenue laws...

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