PRESIDENT CASINO, INC. v. DIRECTOR OF REVENUE

No. SC 87722.

219 S.W.3d 235 (2007)

PRESIDENT CASINO, INC., Trustee of the Distribution Trust, Appellant/Cross-Respondent, v. DIRECTOR OF REVENUE, Respondent/Cross-Appellant.

Supreme Court of Missouri, En Banc.

April 17, 2007.


Attorney(s) appearing for the Case

James W. Erwin, Janette M. Lohman, Thompson Coburn LLP, St. Louis, for Appellant/Cross-Respondent.

Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., James L. Spradlin, Jefferson City, for Respondent/Cross-Appellant.


LAURA DENVIR STITH, Judge.

President Riverboat Casino-Missouri, Inc. ("President")1 seeks review of the portion of a decision of the Administrative Hearing Commission ("AHC") that denied President's claim for a refund of use tax it paid on certain gaming equipment. The Director of Revenue ("Director") seeks review of the remaining portion of the AHC's decision, which granted President's claim for a refund of sales and use taxes President...

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