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DORRELL RE-INSULATION SYSTEMS, INC. v. DIRECTOR OF REVENUE

No. WD 32027.

622 S.W.2d 516 (1981)

DORRELL RE-INSULATION SYSTEMS, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Missouri Court of Appeals, Western District.

September 15, 1981.

Attorney(s) appearing for the Case

Robert W. Meglemre, Kansas City (Local Counsel), Rosenwald, Jacob, Bressel, Jacob & Meglemre, Kansas City, and Howard L. Lyden, Barnett & Lerner, Chartered, Overland Park, for appellant.

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

Before KENNEDY, P. J., SOMERVILLE, C. J., and SHANGLER, J.

SHANGLER, Judge.

The taxpayer Re-Insulation Systems, Inc. was assessed a use tax by the Director of Revenue and appealed that order to the Administrative Hearing Commission under the procedure of § 161.273, RSMo 1978. That administrative tribunal affirmed the tax assessment on June 6, 1980. The taxpayer within thirty days of notice of that decision lodged a petition for judicial review with the circuit court of Cole County. The jurisdiction for judicial review...

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