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JONES v. DIRECTOR OF REVENUE

No. 74487.

832 S.W.2d 516 (1992)

Richard L. JONES, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

June 2, 1992.

Attorney(s) appearing for the Case

Emory Melton, Cassville, for appellant.

William Webster, Atty. Gen., Christopher A. Koster, Asst. Atty. Gen., Jefferson City, for respondent.

COVINGTON, Judge.

Richard L. Jones filed a petition before the Administrative Hearing Commission seeking a redetermination of the Director of Revenue's final decision that Mr. Jones is not due a refund of sales tax under § 144.071, RSMo Supp.1991. The Director moved for summary judgment; Mr. Jones also moved for summary judgment. The Commission sustained the Director's motion and overruled Jones' motion. Mr. Jones appealed. The decision of the Commission is affirmed...

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