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HALE FIREWORKS v. DIRECTOR OF REVENUE

WD 80178.

518 S.W.3d 801 (2017)

HALE FIREWORKS, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Missouri Court of Appeals, Western District.

OPINION FILED: May 16, 2017.

Attorney(s) appearing for the Case

Ivan L Schraeder , St. Louis, MO, Counsel for Appellant.

Emily Ann Dodge , Jefferson City, MO, Counsel for Respondent.

Before Division Three: Anthony Rex Gabbert, Presiding Judge, Victor Howard, Judge, Cynthia L. Martin, Judge.

Introduction

Hale Fireworks, LLC ("Hale") appeals the Administrative Hearing Commission's ("Commission") grant of summary judgment in favor of the Director of Revenue ("Director") which dismissed Hale's appeal of the Director's final decision finding Hale responsible for a balance of $156,353.28 in taxes owed...

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