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  5. 725 S.W.2d 655 (1987)
 

PRIORITY DISP. DEL. v. LABOR & INDUS. REL.

No. 51605.

725 S.W.2d 655 (1987)

PRIORITY DISPATCH DELIVERY, INC., William P. Knepper, and Judy C. Knepper, Appellants, v. LABOR AND INDUSTRIAL RELATIONS COMMISSION OF MISSOURI and Division of Employment Security of Missouri, Respondents.

Missouri Court of Appeals, Eastern District, Division One.

March 10, 1987.

Attorney(s) appearing for the Case

David L. Pentland, St. Louis, for appellants.

Larry R. Ruhmann, St. Louis, Sandy Bowers, Jefferson City, for Div. of Employment Sec. of Mo.

Catherine J. Barrie, Jefferson City, for Labor and Indus. Relations Com'n of Mo.

CRIST, Judge.

Appellants (employer) filed a petition, in the Circuit Court of St. Louis County, Missouri, against the Labor and Industrial Relations Commission and the Division of Employment Security (Commission) seeking judicial review of the Commission order finding employer liable for employment taxes. The trial court, on motion of Commission, dismissed the petition on the ground it challenged an administrative determination of employer's liability under the Missouri...

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