LETT v. CITY OF ST. LOUIS

Nos. 67990, 67999.

948 S.W.2d 614 (1996)

Cynthia LETT, et al., Appellants/Cross-Respondents, v. CITY OF ST. LOUIS, Missouri, et al., Respondents/Cross-Appellants.

Missouri Court of Appeals, Eastern District, Division Six.

Application to Transfer Denied August 19, 1997.


Attorney(s) appearing for the Case

Roger G. Brown, Keith W. Brunstrom, Roger G. Brown & Associates, Jefferson City, Daniel C. Aubuchon, Daniel E. Raniere, Aubuchon, Raniere & Lally, P.C., St. Louis, Thomas J. Casey, Stephen F. Meyerkord, Casey & Meyerkord, St. Louis, for appellants.

Edward J. Hanlon, St. Louis, for respondents.

Before JAMES M. SMART, Jr. and ELLIS, Special Judges, and TURNAGE, Senior Judge.


JAMES M. SMART, Jr., Special Judge.

This case presents the issue of whether the earnings tax ordinances of the City of St. Louis authorize the collection of earnings tax on amounts earned by employees which are placed in deferred compensation plans not currently taxable under federal and state income tax laws. Cynthia M. Lett, Robert P. Fortman, William Kelleher, Thomas W. McDonough and James E. Hanselman ("taxpayers") are class representatives of a plaintiff class...

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