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STATE EX REL. GOLDBERG v. DARNOLD

No. WD 31620.

604 S.W.2d 826 (1980)

STATE of Missouri ex rel. Gerald H. GOLDBERG, Director of Revenue, State of Missouri, Relator, v. The Honorable C. David DARNOLD, Judge of the 28th Judicial Circuit, Respondent.

Missouri Court of Appeals, Western District.

As Modified September 10, 1980.

Attorney(s) appearing for the Case

William G. McCaffree, Nevada, for relator.

John D. Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

Before WASSERSTROM, C. J., and SHANGLER, PRITCHARD, SWOFFORD, TURNAGE, MANFORD and KENNEDY, JJ.

ORIGINAL PROCEEDING IN PROHIBITION

SHANGLER, Judge.

The relator Director of Revenue brings prohibition to challenge the jurisdiction of the respondent circuit judge to entertain a declaratory judgment action on the validity of a tax regulation. The relator contends that §§ 144.261 and 161.273, RSMo 1978, vest that determination with the administrative hearing commission [AHC] exclusively. The respondent contends that § 536.050, RSMo 1978,...

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