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BUFF v. STATE TAX COMMISSION OF MISSOURI

No. 55376.

467 S.W.2d 273 (1971)

Walter BUFF and Berniece Buff, Respondents, v. STATE TAX COMMISSION OF MISSOURI, et al., Appellants.

Supreme Court of Missouri, Division No. 1.

May 10, 1971.

Attorney(s) appearing for the Case

William Y. Frick, Kirksville, for respondent.

John C. Danforth, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for appellants.

HIGGINS, Commissioner.

Appeal from order which: (1) overruled State Tax Commission's Motion to Dismiss Taxpayers' Petition to Review Administrative Decision of State Tax Commission; (2) vacated and set aside State Tax Commission's assessment of taxpayers' property; (3) remanded the proceeding to State Tax Commission for rehearing of evidence and its preservation for further review. The order is appealable because its effect is that of awarding taxpayers a "new trial...

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