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  5. 583 S.W.2d 247 (1979)
 

GREATER KANSAS, ETC. v. DIV. OF EMP. SEC., ETC.

No. 30057.

583 S.W.2d 247 (1979)

GREATER KANSAS CITY BAPTIST AND COMMUNITY HOSPITAL ASSOCIATION, d/b/a Martin Luther King Jr. Memorial Hospital, Plaintiff-Appellant, v. DIVISION OF EMPLOYMENT SECURITY, DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS of Missouri, and John F. Meystrik, Director, Defendants-Respondents.

Missouri Court of Appeals, Western District.

June 11, 1979.

Attorney(s) appearing for the Case

Herman M. Shaffer, Charles C. Shafer, Jr., Kansas City, for plaintiff-appellant.

John F. Gillespie and Rick V. Morris, Jefferson City, for defendants-respondents.

Before HIGGINS, Special Judge, Presiding, SWOFFORD, C. J., and WELBORN, Special Judge.

ANDREW JACKSON HIGGINS, Special Judge, Presiding.

Appeal from judgment of dismissal of petition for relief from employment security taxes. Appellant contends the court erred in such dismissal on defendants' motion to dismiss for failure to exhaust administrative remedies and lack of jurisdiction "because King had adequately pleaded it was a party whose rights, status or legal relations were affected by an unconstitutional statute and the * * * objections raised by...

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