JONES v. DIRECTOR OF REVENUE

Nos. 80532, 80533.

981 S.W.2d 571 (1998)

Thomas C. JONES, Respondent, v. DIRECTOR OF REVENUE, Appellant. Curtis D. Fischer, Respondent, v. Director of Revenue, Appellant.

Supreme Court of Missouri, En Banc.

December 22, 1998.


Attorney(s) appearing for the Case

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

Thomas W. Collins, III, McDowell, Rice, Smith & Gaar, Kansas City, for respondent.


DUANE BENTON, Chief Justice.

The Director of Revenue assessed Thomas C. Jones and Curtis D. Fischer as responsible parties for the unpaid taxes of their respective corporations. 144.157.3; 143.241.2.1 Jones and Fischer appealed to the Administrative Hearing Commission, which reduced the amount of the assessments. The Director appeals. Mo. Const. art. V, sec. 18; 621.189. Affirmed in part, reversed in part, and remanded.<...

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