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STATE EX REL. DIRECTOR OF REV. v. ANDERSON

No. 21567.

957 S.W.2d 800 (1997)

STATE of Missouri, ex rel. DIRECTOR OF REVENUE, Appellant, v. Eldon C. ANDERSON, Respondent.

Missouri Court of Appeals, Southern District, Division Two.

December 19, 1997.

Attorney(s) appearing for the Case

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for appellant.

No appearance for respondent.

PARRISH, Presiding Judge.

This is an appeal of an action for collection of state income taxes assessed by the Director of Revenue (the director) against Eldon C. Anderson. The trial court entered judgment for Anderson. This court reverses and remands.

Mr. Anderson was an over-the-road truck driver. He filed no Missouri income tax return for 1992, although he filed a federal income tax return using a Missouri address. The address he used was his sister's residence...

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