William Howard Billings

The case concerned whether Union Electric and Monsanto were entitled to interest on sales tax overpayments that the Director of Revenue had credited to Union Electric after erroneously collecting the taxes on electricity sold to Monsanto for silicon manufacturing, rather than issuing a direct refund. The court held that no interest was authorized or owed because the version of § 144.190.2 in effect only provided for interest on the refunded balance remaining after any credit was applied against taxes due. The core reasoning rested on statutory interpretation, applying the plain language and last antecedent rule to conclude that the interest clause modified only “the balance” and not the full credited amount, along with rejection of equitable estoppel claims and waiver of the equal protection argument.

taxesbusiness & regulatoryprocedure

The case concerned whether The Williams Companies, Inc., and its Missouri subsidiaries could file consolidated state corporate income tax returns for 1982-1984 under § 143.431.3(1), after having filed separate returns and later seeking refunds totaling over $2.7 million. The Director of Revenue denied the claims because the affiliated group did not derive 50 percent or more of its income from Missouri sources, and the Administrative Hearing Commission upheld the denial. The Missouri Supreme Court affirmed, holding that the statute does not violate the Commerce Clause, as it aligns with the unitary-business principle for apportioning income and satisfies tests for substantial nexus, fair apportionment, and non-discrimination against interstate commerce, consistent with prior precedent like Mid-America Television. The court also rejected related state constitutional challenges under uniformity and equal protection provisions. It remanded solely for consideration of whether a five-percent addition to the tax deficiency was properly assessed for negligence.

taxesbusiness & regulatory

This case involved Reginald L. Powell, who was convicted by a jury of two counts of first-degree murder for the fatal stabbings of Freddie and Lee Miller during a robbery that followed a severe beating of the victims. After the jury could not agree on punishment, the trial judge found three statutory aggravating circumstances and sentenced Powell to death on both counts; the court also denied his postconviction motion for relief. On direct appeal, the Missouri Supreme Court affirmed the convictions and death sentences, holding that the evidence viewed in the light most favorable to the verdict supported the jury's findings, that numerous claims of trial error were either unpreserved, unsupported, or previously rejected, and that the sentences were proportionate given the multiple killings and aggravating factors. A separate opinion concurred in affirming the convictions but dissented as to the death sentences, advocating reduction to life imprisonment based on concerns over proportionality review standards.

criminal law

The case concerned whether REJIS, a joint commission created by the City of St. Louis and St. Louis County to maintain a regional criminal justice database, could be sued for allegedly failing to supply criminal record information in an underlying wrongful death action. The Missouri Supreme Court made absolute a writ of prohibition barring the trial judge from overruling REJIS's motion for summary judgment. The court held that REJIS is a sovereign entity protected by immunity under the pre-1977 common law restored by section 537.600, because it exercises core governmental authority over law enforcement information and was formed under statutes authorizing intergovernmental cooperation; no clear statutory waiver applied, and REJIS's funding through user fees did not change its status.

criminal lawproceduretorts & liability

The case concerned whether L & R Egg Company's equipment for cleaning, oiling, inspecting, weighing, grading, packing, and marking eggs qualified as manufacturing equipment exempt from Missouri use tax under § 144.030.2(5). The Director of Revenue assessed the tax after an audit, and the Administrative Hearing Commission upheld the assessment. The Supreme Court of Missouri affirmed, holding that the process did not constitute manufacturing because it made no substantial transformation in the eggs' quality or adaptability and produced no new or different article, consistent with prior definitions of the term. The court reviewed the statutory language and precedents de novo but found the equipment fell outside the exemption's scope.

taxesbusiness & regulatory

The case involved the Missouri Director of Revenue assessing additional use taxes against May Department Stores on items like shelves and fixtures imported for business use, specifically claiming that separately billed freight and shipping charges should be added to the taxable sales price under state law. The Administrative Hearing Commission reversed the assessment, finding the charges were not part of the sales price, and the Supreme Court of Missouri affirmed that decision. The court held that the statute defining sales price includes only services that are part of the sale, and because the freight charges were separately stated on invoices, the parties' intent was that they were distinct from the tangible property sale. Taxing statutes are construed strictly against the authority, and the Director's contrary regulation could not override the clear statutory language. The ruling applied to the bulk of the assessment but noted a partial dissent regarding F.O.B. shipments.

taxesbusiness & regulatory