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SHELL OIL CO. v. DIRECTOR OF REVENUE

No. 68871.

732 S.W.2d 178 (1987)

SHELL OIL COMPANY, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied July 14, 1987.

Attorney(s) appearing for the Case

Richard L. Schnake, David C. Agee, Springfield, for appellant.

William L. Webster, Atty. Gen., Melodie Powell, Asst. Atty. Gen., Jefferson City, for respondent.

BILLINGS, Judge.

Shell Oil Company appeals the decision of the Administrative Hearing Commission, which upheld the assessment against petitioner of St. Louis County sales and transportation sales taxes by respondent Director of Revenue. Initially appellant sought review in the Missouri Court of Appeals, Western District. Because the case requires construction of the revenue laws of this state, that Court transferred the...

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