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KING v. MOUND CITY INDUSTRIES, INC.

No. 65204.

665 S.W.2d 935 (1984)

Richard A. KING, Director of Revenue, State of Missouri, Appellant, v. MOUND CITY INDUSTRIES, INC. and the Administrative Hearing Commission of Missouri, Hugh A. Sprague, Commissioner, Respondents.

Supreme Court of Missouri, En Banc.

March 20, 1984.

Attorney(s) appearing for the Case

John Ashcroft, Atty. Gen., Melodie A. Powell, Asst. Atty. Gen., Jefferson City, for appellant.

Robert J. Swift, Jr., Jefferson City, for respondents.

BLACKMAR, Judge.

The Director of Revenue filed a notice of appeal under § 161.337, RSMo 1978, and Art. V, § 3, Missouri Constitution, seeking review of a decision of the Administrative Hearing Commission which reversed the assessment by the Director of Revenue of a tax of $41,858.01 under the Missouri Cigarette Tax Law (Chap. 149, RSMo) against respondent Mound City Industries, Inc., a Missouri taxpayer. We have jurisdiction because the question for review...

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