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DAILY RECORD CO. v. JAMES

No. 63245.

629 S.W.2d 348 (1982)

DAILY RECORD COMPANY, d/b/a Mid-America Printing Company, Petitioner, v. Ray S. JAMES, Director of Revenue, State of Missouri, Respondent. and Ray S. JAMES, Director of Revenue, State of Missouri, Petitioner, v. DAILY RECORD COMPANY, d/b/a Mid-America Printing Company, and The Administrative Hearing Commission of Missouri, Michael C. Horn, Commissioner, Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied April 6, 1982.

Attorney(s) appearing for the Case

Alan C. Kohn, Terry Lueckenhoff, St. Louis, for petitioners.

John Ashcroft, Atty. Gen., Madeleine O. Birmingham, Asst. Atty. Gen., Jefferson City, for respondents.

Robert C. Smith, William Jay Powell, Columbia, for amicus curiae.

SEILER, Judge.

Pursuant to § 161.337, RSMo 1978,1 Daily Record Company 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.

The facts in this case are...

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