{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"david-and-gale-collison","displayName":"David and Gale Collison","totalCases":1},"cases":[{"caseId":"mo:sc98743:2021-04-06","opinionId":"fbb6fb36-87b1-5a2f-a285-a6b1d03c24a0","slug":"david-and-gale-collison-appellants-v-director-of-revenue-respondent-c98743","caseName":"David and Gale Collison, Appellants, vs. Director of Revenue, Respondent.","caseNumber":"SC98743","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2021-04-06","year":2021,"display_summary":"David and Gale Collison sought a sales tax credit for a replacement vehicle after their original car was declared a casualty loss. The Administrative Hearing Commission denied the credit, finding that a revocable trust, not the Collisons, owned the new vehicle, while the Collisons owned the replaced one. On appeal, the Collisons argued they and the trust were the same entity for credit purposes. The Missouri Supreme Court affirmed the AHC's decision, holding that Missouri law distinguishes between natural persons and trusts, making them legally separate owners for the sales tax credit.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","trusts","standard-of-review"],"outcomeNorm":"affirmed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=176497","detailUrl":"https://ott.law/missouri-courts/opinions/david-and-gale-collison-appellants-v-director-of-revenue-respondent-c98743","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":20,"source":"tag","evidence":["tag: real-estate"],"url":"https://ott.law/practice-areas/real-estate"},{"slug":"estate-planning","label":"Estate Planning","href":"/practice-areas/estate-planning","score":12,"source":"topic","evidence":["topic: trusts"],"url":"https://ott.law/practice-areas/estate-planning"}],"role":"appellant"}]}