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BARTLETT & CO. GRAIN v. DIRECTOR OF REVENUE

No. 64059.

649 S.W.2d 220 (1983)

BARTLETT & COMPANY GRAIN, Petitioner, v. DIRECTOR OF REVENUE, State of Missouri, Respondent.

Supreme Court of Missouri, Division No. 2.

April 26, 1983.

Attorney(s) appearing for the Case

Richard Monaghan, Stinson, Mag & Fizzell, Kansas City, for petitioner.

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

ROBERT E. SEILER, Senior Judge.

This cause is here on petition for review of a decision of the Administrative Hearing Commission affirming assessments of income tax deficiencies against petitioner Bartlett & Company Grain for fiscal years ended April 30, 1973, May 4, 1974, and May 2, 1975. The issue presented involves construction of a revenue statute and jurisdiction is vested in this court pursuant to Mo. Const. art. V, § 3 and § 161.337, RSMo 1978...

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