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MATTESON v. DIRECTOR OF REVENUE

No. 77169.

909 S.W.2d 356 (1995)

Orval Q. and Florence B. MATTESON, Appellants/Cross-Respondents, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, Respondents/Cross-Appellants.

Supreme Court of Missouri, En Banc.

As Modified on Denial of Rehearing November 21, 1995.

Attorney(s) appearing for the Case

Colonel Orval Q. Matteson, Jacksonville, Alabama, pro se.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, Asst. Atty. Gen., Jefferson City, for respondents/cross-appellants.

COVINGTON, Judge.

Orval and Florence Matteson filed a petition before the Administrative Hearing Commission (AHC) seeking review of the Director of Revenue's final decision denying their refund claim and determining that they owed additional 1988 Missouri income tax, interest, and additions. The Mattesons claimed that the Missouri tax scheme unfairly discriminates against nonresidents. They also claimed that they were entitled to a deduction for timber expenses accumulated...

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