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DFG FOOD ENT. v. DIR. OF REV. DIV. OF TAX.

No. ED 82777.

105 S.W.3d 851 (2003)

DFG FOOD ENTERPRISES d/b/a, Zinnia's Restaurant, Petitioner, v. DIRECTOR OF REVENUE DIVISION OF TAXATION, Respondent.

Missouri Court of Appeals, Eastern District, Division Five.

May 20, 2003.

Attorney(s) appearing for the Case

Nathan S. Cohen, Clayton, MO, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Maureen C. Bleekley, Asst. Atty. Gen., St. Louis, MO, for respondent.

LAWRENCE E. MOONEY, Chief Judge.

In a unique procedural posture, this case comes to this Court by way of transfer from the circuit court. Because we conclude that the transfer was improper, we vacate the circuit court's order and retransfer this matter to the circuit court.

A brief history of this case is necessary to understand how it arrived in this Court by way of transfer. On October 25, 2001, DFG Food Enterprises...

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