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CENTRAL COOLING v. DIR. OF REV., STATE OF MO.

No. 63712.

648 S.W.2d 546 (1982)

CENTRAL COOLING & SUPPLY COMPANY, Petitioner, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Respondent.

Supreme Court of Missouri, Division No. 2.

Motion to Dismiss Motion for Transfer to May 4, 1983.

Attorney(s) appearing for the Case

Richard Monaghan, Kansas City, for petitioner.

John Ashcroft, Atty. Gen., Bruce Farmer, Asst. Atty. Gen., Jefferson City, for respondent.

Motion to Dismiss Motion for Transfer to En Banc May 4, 1983.

HIGGINS, Judge.

Central Cooling & Supply Company seeks reversal of a decision of the Administrative Hearing Commission which affirmed the Director's assessment of sales and use tax against Central on transfers of goods between it and its parent, Johnson Furnace Company. The decision rests on a determination that Central and Johnson are separate corporate entities and that the transfers of goods...

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