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  5. 696 S.W.2d 844 (1985)
 

CITIZENS ELEC. CORP. v. CAMPBELL

No. WD 36387.

696 S.W.2d 844 (1985)

CITIZENS ELECTRIC CORPORATION, Appellant, v. The Honorable J. William CAMPBELL, Commissioner, Administrative Hearing Commission, and Paul S. McNeill, Jr., Director of Revenue, State of Missouri, Respondents.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer to Overruled and Denied August 27, 1985.

Attorney(s) appearing for the Case

John C. Hannegan, Tracy Mathis and Allen D. Kircher of Hannegan, Stokes, Moerschel & Weber, P.C., St. Charles, for appellant.

William L. Webster, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondents.

Before MANFORD, P.J., and PRITCHARD, and LOWENSTEIN, JJ.

Motion for Rehearing and/or Transfer to Supreme Court Overruled and Denied August 27, 1985.

MANFORD, Presiding Judge.

This appeal follows an order dismissing appellant's claimed refund for payment of franchise taxes. The appeal is dismissed.

Appellant filed documents, along with a letter requesting a hearing, before the Missouri Director of Revenue upon its application for the refund of franchise tax payments for the years 1977-1983. In addition to...

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