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LORA v. DIRECTOR OF REVENUE

No. 62921.

618 S.W.2d 630 (1981)

Elsie V. LORA, d/b/a Putt-Putt Fun Center, Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, Division No. 1.

July 14, 1981.

Attorney(s) appearing for the Case

Sawyer Marglous and Warren Grauel, Clayton, for appellant.

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

FINCH, Senior Judge.

Appellant filed in the Missouri Court of Appeals, Eastern District, a petition for judicial review from a final decision of the Administrative Hearing Commission which affirmed an assessment by the Director of Revenue for unpaid sales tax, interest and a late filing penalty. The Court of Appeals ordered the case transferred to this court for lack of jurisdiction in the Court of Appeals. We have jurisdiction because construction of the revenue...

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