TRACFONE WIRELESS, INC., Plaintiff/Appellant/Cross- Missouri Cases

TracFone Wireless, Inc. and the City of Springfield both appealed the trial court's judgment regarding the City's gross receipts license tax. TracFone sought a declaration that it was not subject to the tax, while the City counter-claimed for back taxes, penalties, and attorney's fees. The trial court granted summary judgment for the City on liability and, after a bench trial, determined the amount of tax and denied penalties and attorney's fees. The appellate court affirmed the trial court's judgment, denying all points raised by both TracFone and the City, primarily due to procedural deficiencies in the appeals.