HEIDELBERG CENTRAL, INC. v. DIRECTOR DEPT. OF REV.

No. 56761.

476 S.W.2d 502 (1972)

HEIDELBERG CENTRAL, INC., Respondent, v. DIRECTOR of the DEPARTMENT OF REVENUE of the State of Missouri, Appellant.

Supreme Court of Missouri, Division No. 2.

February 22, 1972.


Attorney(s) appearing for the Case

Jack N. Bohm, Kansas City, for respondent.

John C. Danforth, Atty. Gen., E. Thomas Coleman, Jr., Asst. Atty. Gen., Kansas City, for appellant.


HENRY I. EAGER, Special Commissioner.

In this matter the Circuit Court reversed the decision of a Hearing Officer of the Department of Revenue which assessed sales taxes allegedly due, with interest and penalties. The amount was $12,276.66. We have jurisdiction because a construction of § 144.030, RSMo 1969, V.A.M.S.,1 a part of our Sales Tax Law, is required. The hearing was rather informal, but there is enough in the evidence and...

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