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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