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ROTARY DRILLING SUPPLY v. DIRECTOR OF REVENUE

No. 64651.

662 S.W.2d 496 (1983)

ROTARY DRILLING SUPPLY, INC., a Missouri corporation, Petitioner-Appellant, v. DIRECTOR OF REVENUE, State of Missouri, Defendant-Respondent.

Supreme Court of Missouri, En Banc.

December 20, 1983.

Attorney(s) appearing for the Case

George E. Schaaf, Leigh H. Greenhaw, Clayton, for petitioner-appellant.

Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for defendant-respondent.

WILLIAM E. TURNAGE, Special Judge.

In July of 1980, the Director of Revenue issued an assessment in the amount of $104,928.90 to Rotary Drilling Supply, Inc. for unpaid sales/use and conservation taxes for the period of March 1, 1978 to February 29, 1980. Rotary appealed the assessment to the Administrative Hearing Commission and, after conducting a hearing, the Commission entered findings of fact and conclusions of law...

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