# Westglen Village Associates v. Leachman

> Supreme Court of Missouri · August 16, 1983 · 654 S.W.2d 897

URL: https://www.frixlaw.com/law-library/cases/9645020

## Case

- **Full name:** WESTGLEN VILLAGE ASSOCIATES, Appellant, v. George LEACHMAN, Collector of Revenue, Respondent
- **Court:** Supreme Court of Missouri
- **Decided:** August 16, 1983
- **Citations:** 654 S.W.2d 897; 1983 Mo. LEXIS 387
- **Precedential status:** Published
- **Opinion:** Dissent by Donnelly
- **Judges:** Harold L. Lowenstein
- **Cited by:** 20 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9645020

## Opinion text

DONNELLY, Judge,
dissenting.
In Sioux City Bridge Company v. Dakota County, Nebraska, 260 U.S. 441 , 43 S.Ct. 190 , 67 L.Ed. 340 (1923), the United States Supreme Court held that the Equal Protection Clause of the Fourteenth Amendment protects a taxpayer against the imposition of a discriminatory tax.
The principal opinion holds that relief from the imposition of a discriminatory tax is conditioned in Missouri upon utilization of an appeals procedure through local boards of equalization to the State Tax Commission. See § 138.430, RSMo 1978.
I doubt that the teaching of Henry v. Mississippi, 379 U.S. 443 , 85 S.Ct. 564 , 13 L.Ed.2d 408 (1965) can be ignored in a situation, as here, where:
(1) The imposition of a discriminatory tax is federal constitutional error; and
(2) The principal opinion holds, in effect, that because § 138.430 appeal procedure has not been pursued, appellant has foregone its opportunity to raise its claim of constitutional error.
*901 In my view, the following Henry issues should be resolved:
(1) Did appellant deliberately bypass the § 138.430 appeal procedure?
(2) If appellant did not deliberately bypass such procedure, does today’s holding serve a legitimate state interest?
1 respectfully dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9645020. Public record. Not legal advice.