MIDWEST ACCEPTANCE CORP. v. DIRECTOR OF REVENUE

No. SC 86932.

183 S.W.3d 579 (2006)

MIDWEST ACCEPTANCE CORPORATION, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

February 14, 2006.


Attorney(s) appearing for the Case

Daniel J. Cook, Scott R. Riley, St. Louis, for Appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Jefferson City, for Respondent.


MARY R. RUSSELL, Judge.

Midwest Acceptance Corporation seeks review of the Administrative Hearing Commission's ("AHC") decision finding that it was not entitled to a credit for income taxes on its 2004 Missouri credit institution tax return. The AHC's decision is affirmed.

I. Jurisdiction and Standard of Review

This Court has jurisdiction to review the AHC's decision pursuant to Mo. Const. art. V, section 3, as the case involves construction of the...

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