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

The case concerned whether the Mayor’s Commission on Human Rights of Springfield, Missouri, a home-rule city, had authority under a local ordinance to adjudicate an employee’s complaint of unlawful employment discrimination, order her reinstatement by Yellow Freight Systems, and award backpay. The trial court ruled the Commission lacked jurisdiction and enjoined enforcement of its order; the Missouri Supreme Court affirmed. The court reasoned that the ordinance created a new civil right and liability between private parties that did not exist at common law, and that municipalities lack power to establish such causes of action or vest administrative agencies with authority to determine violations and award remedies. It further held that the cited state statute (§ 213.020.3) did not authorize cities to confer this adjudicative power on local commissions, distinguishing it from the broader authority granted to the state commission. The judgment declaring the Commission’s order null and void was therefore affirmed.

labor & employmentcivil rightsprocedure

This case concerned Marjorie Reed's claim for unemployment benefits following her discharge from K-Mart Corporation, where an initial deputy determination granted benefits but K-Mart appealed through letters by its non-attorney unemployment compensation manager to the Appeals Tribunal and then the Labor and Industrial Relations Commission, which denied benefits. Reed appealed, contending that the Commission lacked jurisdiction because the corporate appeals constituted unauthorized practice of law. The Missouri Supreme Court held that corporations, unlike natural persons, may not represent themselves in legal proceedings and must act solely through licensed attorneys, as filing appeals and advocating in hearings before the Commission falls within the statutory definition of practicing law. The court reasoned that this restriction protects the public from untrained representatives and retransferred the case to the court of appeals for decision on the merits.

labor & employmentbusiness & regulatoryprocedure

This case is a disciplinary proceeding against attorney Roger J. Staab for multiple violations of the Code of Professional Responsibility, including neglect of client matters, failure to disburse settlement funds promptly, and mishandling of client funds in workers' compensation representations. The Supreme Court of Missouri, after a de novo review of the master's findings and conclusions, agreed that Staab had violated several disciplinary rules across the counts charged. The court ordered disbarment, noting this was Staab's second appearance before the court on disciplinary matters and finding his explanations for the misconduct, including claims of rehabilitation, insufficient to avoid the sanction.

procedure

Joseph Amrine, convicted of first-degree murder and sentenced to death for killing a fellow inmate, filed a Rule 29.15 motion for post-conviction relief alleging ineffective assistance of trial counsel and other errors. The trial court denied relief after an evidentiary hearing, and the appellate court affirmed. The court held that untimely amended motions adding new claims were procedurally barred under Rule 29.15(f) and (d), that the remaining ineffective assistance claims failed to satisfy both prongs of the Strickland test or were not clearly erroneous on review, and that issues previously decided on direct appeal or that should have been raised there could not be relitigated in the post-conviction proceeding.

criminal lawprocedure

The case involved the Director of Revenue assessing a use tax on roadway and work equipment purchased by Burlington Northern Railroad for use in maintaining tracks across multiple states. Burlington Northern claimed the equipment was exempt as railroad rolling stock used in interstate commerce under Missouri statute § 144.030.2(11). The Supreme Court of Missouri reversed the Administrative Hearing Commission's ruling that the exemption did not apply because the equipment was not used directly in transporting persons or property. The court reasoned that the statute does not require direct use in transportation and that the equipment's maintenance functions support interstate rail operations.

taxesbusiness & regulatory

The case consolidated two lawsuits from St. Louis County challenging county contracts for construction management and asbestos removal that were allegedly awarded without competitive bidding or prevailing wage determinations, in violation of state statutes and county ordinances; one suit sought to enjoin the contracts and hold officials personally liable for payments, while the other contested use of tourism and transportation funds for land acquisition and flood control. Lower courts dismissed both for lack of taxpayer standing. The Missouri Supreme Court held that the plaintiffs had standing as taxpayers because they demonstrated a direct expenditure of tax-generated funds on the challenged transactions, clarifying that Missouri law permits such suits to enforce compliance with bidding and appropriation laws without requiring proof of personal financial harm beyond the public expenditure itself. The Eastern Missouri Laborers case was reversed and remanded, while Brawley was retransferred to the court of appeals.

procedurelabor & employmentbusiness & regulatory

The case involved Ann Marie Dulany's conviction for two counts of capital murder arising from a 1984 robbery in which her boyfriend killed his aunt and uncle by blunt force and arson after binding them during a search for valuables. The Missouri Supreme Court affirmed the trial court's judgment of two concurrent life sentences without parole eligibility for fifty years, holding that the evidence was sufficient to support the verdicts and that the jury instructions on accomplice liability were not erroneous. The court also affirmed denial of post-conviction relief, concluding that trial counsel was not ineffective under the Strickland standard, as duress is not a defense to capital murder and other claims fell within trial strategy or lacked prejudice.

criminal law

The case involved Steven Sheldon, a police officer permanently disabled by a gunshot wound sustained in the line of duty, who received monthly pension payments from the Board of Trustees of the Police Retirement System along with workers' compensation benefits for past and future nursing care from the Board of Police Commissioners. The Pension System sought to offset its pension payments against the workers' compensation nursing care payments under § 86.297, but the trial court ruled no such setoff was permitted. On appeal, the Supreme Court of Missouri affirmed the trial court's judgment, holding that the statute's offset provision applies only to payments compensating for lost wages and not to those for medical or nursing care. The court's reasoning relied on the plain language of the statute, amendments to related provisions that excluded medical benefits from offsets, and the legislative intent to avoid double compensation for the same injury while ensuring coverage for medical needs.

labor & employmenthealthcare

Jeffrey Paul Sloan, convicted of first-degree murder and sentenced to death, appealed the denial of post-conviction relief under Missouri Rule 29.15 after the trial court rejected his claims of ineffective assistance of counsel. Sloan filed a timely pro se motion and one timely amended motion, but subsequent amended motions were either unverified or filed beyond the strict time limits set by Rule 29.15(f), which allows only one 30-day extension. The Missouri Supreme Court affirmed, holding that the time limits in Rules 29.15 and 24.035 are mandatory to prevent delay in post-conviction litigation, so the additional grounds were procedurally waived, and the trial court's findings that trial counsel's performance was reasonable and not prejudicial were not clearly erroneous under the Strickland standard.

criminal lawprocedure

The case concerned Hearst Corporation's claim for a refund of Missouri use taxes paid on magazines sold to subscribers in the state. Hearst argued that magazines qualified for the same tax exemption as newspapers under statutes and regulations. The Supreme Court of Missouri affirmed the Director of Revenue's denial of the refund. The court held that the relevant regulations, which treated newspaper sales as nontaxable services, exceeded the authority of the underlying statute exempting only newsprint used in newspapers. Because the regulations were invalid, the court did not reach Hearst's constitutional claims of discriminatory taxation.

taxesbusiness & regulatory

This case involved a personal injury lawsuit in which plaintiff Melvin Sprung sued defendant Negwer Materials after drywall fell on him from a rented cart. After Negwer's attorney prepared but failed to successfully file an entry of appearance and extension request, the trial court entered a $1.5 million default judgment. Following an earlier remand, Negwer filed a petition in equity to set aside the judgment, arguing good cause for the default and a meritorious defense. The Missouri Supreme Court affirmed the trial court's denial of relief, concluding that Negwer failed to prove the required elements for equitable relief from the default, including an adequate excuse.

proceduretorts & liability

The case involved a putative father who petitioned to vacate a 1984 adoption decree of his alleged child, claiming improper service by publication and violations of due process in the adoption proceedings. The trial court dismissed the petition as barred by the one-year statute of limitations in § 453.140 RSMo 1986. The Missouri Supreme Court affirmed the dismissal, holding that the limitations period applied despite allegations of faulty constructive service, as the father had not asserted his rights within one year and no post-decree fraudulent concealment was claimed. The court reviewed the adoption file records showing the mother's consent, the publication efforts, default judgment, and the decree's findings of jurisdiction and abandonment.

family lawprocedurecivil rights

This case involved a Missouri dairy farmer who sued Purina Mills for breach of warranty after his Holstein cows developed health issues, reduced milk production, and breeding problems following consumption of a load of feed delivered in November 1984 that appeared discolored, burned, and off-odor. The jury awarded the plaintiff $283,427.88 in damages for lost production, veterinary costs, and related losses, and the Supreme Court affirmed the verdict on appeal. The court held that the evidence was sufficient to support causation because the plaintiff showed the feed was defective and produced some harm to the herd, relying on testimony from the farmer and veterinarian about the feed's condition and the cows' immediate symptoms; the plaintiff was not required to exclude every alternative cause or prove all claimed damages with certainty.

business & regulatorytorts & liability

In Foster v. Farmers Ins. Co., Inc., plaintiff Lucille Foster sued her insurer under an uninsured motorist policy for injuries sustained when a hit-and-run pickup truck struck her while she walked on the shoulder of a road in Blue Springs, Missouri. She alleged the unidentified driver was negligent in failing to maintain a proper lookout. The trial court entered judgment on a jury verdict for the plaintiff, and the Supreme Court of Missouri affirmed, holding that her testimony provided sufficient evidence from which a jury could find the driver could have seen her in time to take precautionary action such as swerving. A dissent argued that the plaintiff's account of the accident was physically inconsistent and thus insufficient to support a submissible case of negligence.

torts & liability