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KOHN v. MISSOURI DEPT. OF REVENUE

WD 81916.

565 S.W.3d 716 (2018)

Michael E. KOHN and Catherine E. Kohn, Appellants, v. MISSOURI DEPARTMENT OF REVENUE, Respondent.

Missouri Court of Appeals, Western District.

OPINION FILED: December 18, 2018.

Attorney(s) appearing for the Case

Karl W. Dickhaus , St. Louis, MO, Attorney for Appellants.

Joshua D. Hawley , Attorney General; D. John Sauer , First Assistant and Solicitor; Peter T. Reed , Deputy Solicitor; and Ross A. Kaplan , Assistant Attorney General, Jefferson City, MO; and Zachary M. Bluestone , Deputy Solicitor General, St. Louis, MO, Attorneys for Respondent.

Before Division Two: Alok Ahuja, Presiding Judge, and Thomas H. Newton and Mark D. Pfeiffer, Judges.

Mr. Michael E. Kohn and Ms. Catherine E. Kohn, husband and wife (collectively, "the Kohns"), appeal from the judgment of the Circuit Court of Cole County, Missouri ("trial court"), dismissing their petition for declaratory judgment against Mr. Joel W. Walters, Director of the Missouri Department of Revenue ("DOR"), for failure...

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