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MITCHELL v. DIRECTOR OF REVENUE

No. 42738.

619 S.W.2d 352 (1981)

Sylvester MITCHELL, Appellant, v. DIRECTOR OF REVENUE, Defendant.

Missouri Court of Appeals, Eastern District, Division Three.

Rehearing Denied July 10, 1981.

Attorney(s) appearing for the Case

Mark E. Goodman, Gross & Goodman, Clayton, for appellant.

Steven L. Satz, Asst. Gen. Counsel, Dept. of Revenue, Mike Scearce, John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for defendant.

CRIST, Presiding Judge.

Appeal from an assessment of unpaid sales tax under § 144.020, RSMo.1978.

This matter is before us on a petition to review the decision of the Missouri Administrative Hearing Commission (hereinafter "commission") pursuant to § 161.337, RSMo. 1978. The commission held appellant Sylvester Mitchell (hereinafter "Mitchell"), liable for a sales tax deficiency assessed against Discotheque System, Inc. (hereinafter "discotheque"...

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