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LOREN COOK CO. v. DIRECTOR OF REVENUE

No. SC 93061.

414 S.W.3d 451 (2013)

LOREN COOK CO., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

November 12, 2013.

Attorney(s) appearing for the Case

Mark A. Olthoff , Scott Lindstrom , John R. Dodson , Polsinelli PC, Kansas City, for the Company.

James R. Layton , Solicitor General, Attorney General's Office, Jefferson City, for the Director.

MARY R. RUSSELL, Chief Justice.

Loren Cook Co. ("Cook") seeks review of the decision of the Administrative Hearing Commission ("AHC") determining that the sale of an aircraft and subsequent purchase of another from different entities did not meet the requirements of the "taken in trade" exemption under section 144.025, RSMo Supp.2012. This Court finds that because the use of an intermediary did not transform the separate sale and purchase transactions into one trade...

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