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LUCENT TECHNOLOGIES v. DIRECTOR OF REVENUE

No. WD 62040.

123 S.W.3d 290 (2003)

LUCENT TECHNOLOGIES, INC., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer Denied December 23, 2003.

Application for Transfer Denied January 27, 2004.

Attorney(s) appearing for the Case

James R. Layton, Jefferson City, MO, for appellant.

Peter F. Daniel, Kansas City, MO, for respondent.

Before JOSEPH M. ELLIS, Chief Judge, HAROLD L. LOWENSTEIN, Judge and PATRICIA BRECKENRIDGE, Judge.

Motion for Rehearing and/or Transfer to Supreme Court Denied December 23, 2003.

JOSEPH M. ELLIS, Chief Judge.

The Director of Revenue for the State of Missouri appeals from a decision rendered by the Administrative Hearing Commission reversing the Director's decision to partially deny Respondent Lucent Technologies, Inc.'s request for a refund of local use taxes paid by its predecessor in interest, AT & T, from...

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