SELTZ v. DIRECTOR OF REVENUE

No. 78685.

934 S.W.2d 293 (1996)

Bobby E. SELTZ, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied December 17, 1996.


Attorney(s) appearing for the Case

Robert J. Bjerg, Kansas City, for Appellant.

Jeremiah W. (Jay) Nixon, Attorney General, Jefferson City, Erwin O. Switzer, Denise G. McElvein, Asst. Attys. Gen., St. Louis, Daniel Cook, Mo. Dept. of Revenue, Jefferson City, for Respondent.


WHITE, Judge.

In Buder v. Director of Revenue,1 this Court held that when settling with the IRS, a taxpayer does not conclusively establish his federal income for Missouri purposes by agreeing not to contest the assessment of additional tax. The taxpayer in this case made such a settlement, but also agreed to a specific change in his federal taxable income. Thus, we must determine whether a taxpayer's acquiescence in a particular...

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