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GOLDBERG v. STATE TAX COMMISSION

No. WD 31888.

623 S.W.2d 268 (1981)

Gerald H. GOLDBERG, Director of Revenue, State of Missouri, Appellant, v. STATE TAX COMMISSION of Missouri, et al., Respondents, Montgomery Ward & Co., Inc., Intervenor.

Missouri Court of Appeals, Western District.

October 13, 1981.

Attorney(s) appearing for the Case

John D. Ashcroft, Atty. Gen., Christopher M. Lambrecht, Asst. Atty. Gen., Jefferson City, for appellant.

Russell W. Baker, Kansas City, for respondent.

David J. Kornelis, Kansas City, for intervenor.

Before MANFORD, P. J., and DIXON, and NUGENT, JJ.

NUGENT, Judge.

The Director of Revenue appeals the decision of the circuit court dismissing the Director's appeal to the circuit court from a decision and order of the State Tax Commission. We reverse and remand for further proceedings.

Montgomery Ward & Co., Inc., (taxpayer), filed its first amended petition and appeal before the State Tax Commission appealing "a final decision of the Director of Revenue or the Department of Revenue" regarding the proper...

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