UNIVERSAL IMAGES INC. v. MISSOURI DEPT. OF REV.

No. 61474.

608 S.W.2d 417 (1980)

UNIVERSAL IMAGES, INC., Appellant, v. MISSOURI DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Missouri, Division No. 2.

December 15, 1980.


Attorney(s) appearing for the Case

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

John Ashcroft, Atty. Gen., Arnold Day, Richard Wieler, Asst. Attys. Gen., Jefferson City, for respondent.


STOCKARD, Commissioner.

Following an audit of the records of Universal Images, Inc., appellant herein, the Director of Revenue, made a use tax assessment for the period of January 1, 1974 to November 30, 1976 in the amount of $3,799.02, which included penalties and interest. Appellant filed a petition for reassessment pursuant to § 144.680 (all statutory references are to RSMo 1978), and after a formal hearing a final decision was entered November 27, 1978 upholding...

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