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BURKE & SONS OIL CO. v. DIRECTOR OF REVENUE

No. WD 39774.

757 S.W.2d 278 (1988)

BURKE & SONS OIL CO., Appellant, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Respondent.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer Denied August 30, 1988.

Application to Transfer Denied October 18, 1988.

Attorney(s) appearing for the Case

John H. Trader, Kansas City, for appellant.

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

Before NUGENT, P.J., and CLARK and COVINGTON, JJ.

Motion for Rehearing and/or Transfer to Supreme Court Denied August 30, 1988.

NUGENT, Presiding Judge.

The Director of Revenue assessed Burke & Sons Oil Co., $125,003.99 in use taxes, interest and penalties for periods in 1979 through January, 1984.

Burke & Sons appeals from the decision of the administrative hearing commission which held it liable for the use tax authorized by §§ 144.600 to 144.745.1...

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