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R. B. INDUSTRIES, INC. v. GOLDBERG

No. 61624.

601 S.W.2d 5 (1980)

R. B. INDUSTRIES, INC., Respondent, v. Gerald H. GOLDBERG, Director, Department of Revenue, State of Missouri, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied July 15, 1980.

Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Arnold R. Day, Asst. Atty. Gen., Jefferson City, for appellant. Kay E. Johnson, Gage & Tucker, Kansas City, for respondent.

DONNELLY, Judge.

On April 8, 1976, the Missouri Director of Revenue issued an additional sales and use tax assessment against R. B. Industries, Inc. on certain industrial equipment for the period January 1, 1974, through December 31, 1975. On May 18, 1976, R. B. Industries filed a petition for reassessment with the Director. A hearing was held and the Director upheld the original assessment. A copy of the Director's Order was mailed January 23, 1979. It was received...

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