WHITBY v. DIRECTOR OF REVENUE

No. 77462.

896 S.W.2d 636 (1995)

Gary S. WHITBY, Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

April 25, 1995.


Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Andrea Spillars, Gretchen Garrison, Asst. Attys. Gen., Jefferson City, for appellant.

Daniel R. Dunham, Danieal H. Miller, Columbia, for respondent.


COVINGTON, Chief Justice.

The Director of Revenue assessed Gary S. Whitby for unpaid sales tax of Level Eight, Inc. The Administrative Hearing Commission held that Whitby was not liable for the assessment because he did not have direct control, supervision, or responsibility for filing returns or paying the tax. Reversed and remanded.

The facts are not in dispute. In 1989, Whitby and Garland Middendorf formed Level Eight, Inc., a subchapter S corporation,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases