Motion for Rehearing and/or Transfer to Supreme Court Denied October 20, 1981.
SHANGLER, Judge.
This appeal consolidates the orders by the Administrative Hearing Commission to dismiss the separate petitions for administrative review of the tax assessments entered by the Director of Revenue against Taxpayers Cardinal Glennon Memorial Hospital Coffee Shop and Macke Vendall Company. The orders of dismissal rest on the neglect to file the petitions for review...
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