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GOLDBERG v. ADMINISTRATIVE HEARING COMMISSION

No. 61649.

609 S.W.2d 140 (1980)

Gerald GOLDBERG, Director of Revenue, State of Missouri, Petitioner, v. ADMINISTRATIVE HEARING COMMISSION of MISSOURI, Michael C. Horn, Commissioner, and Armco, Inc., Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied December 15, 1980.

Attorney(s) appearing for the Case

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

W. H. Bates and William K. Waugh, III, Kansas City, for respondents.

WELLIVER, Justice.

This is a petition for review from a final decision of the Administrative Hearing Commission (hereinafter referred to as the "Commission") which set aside the director of revenue's (hereinafter referred to as "petitioner") assessment of an addition to tax for Armco, Inc.'s (hereinafter referred to as "respondent") late filing of its return and payment of withheld income taxes. Such a decision is reviewable by the court of appeals or this Court under...

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