NEW GARDEN RESTAURANT v. DIR. OF REVENUE

No. SC 94897.

471 S.W.3d 314 (2015)

NEW GARDEN RESTAURANT, INC., Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

Opinion issued October 13, 2015.


Attorney(s) appearing for the Case

The restaurant was represented by Liyue Huang-Sigle , an attorney in Overland Park, Kansas, (913) 244-2212.

The director was represented by Solicitor General James R. Layton and Rochelle L. Reeves of the attorney general's office in Jefferson City, (573) 751-3321; and Stephen Patrick Sullivan of the department of revenue in Jefferson City, (573) 751-0961.


New Garden Restaurant, Inc. petitions for review of the Administrative Hearing Commission's summary decision dismissing New Garden's appeal of the Director of Revenue's tax assessments against New Garden. The Commission held it had no authority to hear New Garden's appeal because the appeal was not filed within the time limitation...

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