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JAMES v. MARS ENDERS, INC.

No. 62985.

629 S.W.2d 331 (1982)

Ray S. JAMES, Director of Revenue, Petitioner, v. MARS ENDERS, INC. and Administrative Hearing Commission, Michael C. Horn, Commissioner, Respondents. and MARS ENDERS, INC., Petitioners, v. Ray S. JAMES, Director of Revenue, and Administrative Hearing Commission, Michael C. Horn, Commissioner, Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied April 6, 1982.

Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Madeleine Birmingham, Asst. Atty. Gen., Jefferson City, for Ray S. James.

Donald H. Whaley, Clayton, for Mars Enders et al.

SEILER, Judge.

Pursuant to § 161.337, RSMo 1978,1 Mars Enders, Inc. and the Director of Revenue have both petitioned for review of a decision of the Administrative Hearing Commission. This court has jurisdiction because construction of state revenue laws, §§ 144.020.1 and 144.030.3(7) (currently codified at § 144.030.2(8), RSMo Supp.1981), is involved. Mo.Const. art. V, § 3.

Taxpayer Mars Enders, Inc. is...

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