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GREAT SOUTHERN BANK v. DIRECTOR OF REVENUE

No. SC 88943.

269 S.W.3d 22 (2008)

GREAT SOUTHERN BANK, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

November 4, 2008.

Attorney(s) appearing for the Case

Carole L. Iles, Bryan Cave LLP, Jefferson City, MO, Scott Riley, Cook & Riley, LLC, St. Louis, MO, John P. Barrie, Bryan Cave LLP, New York, NY, for appellant.

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

RICHARD B. TEITELMAN, Judge.

Great Southern Bank seeks review of an Administrative Hearing Commission ("AHC") decision determining that an aircraft sale and purchase did not meet the requirements for the "taken in trade" exemption from use taxes under section 144.025, RSMo 2000.1 The AHC decision is affirmed.

I. Jurisdiction and Standard of Review

This Court has jurisdiction to review the AHC's decision pursuant to Mo...

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