KIDDE AMERICA, INC. v. DIRECTOR OF REVENUE

No. SC 88482.

242 S.W.3d 709 (2008)

KIDDE AMERICA, INC., and subsidiaries, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

January 15, 2008.


Attorney(s) appearing for the Case

James W. Erwin, Janette M. Lohman, Thompson Coburn, LLP, St. Louis, MO, for Appellant.

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


STEPHEN N. LIMBAUGH, JR., Judge.

This is a petition for review arising from a decision by the Administrative Hearing Commission denying additional interest claimed by Kidde America, Inc., on an income tax refund from the filing of an amended corporate income tax return. Because resolution of the petition requires construction of the revenue laws of this state, this Court has exclusive appellate jurisdiction. Mo. Const. art. V, sec. 3. Affirmed.

In Kidde...

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