Greater Kansas City Baptist & Community Hospital Ass'n v. Division of Employment Security, Department of Labor & Industrial Relations

ANDREW JACKSON HIGGINS, Special Judge, Presiding.

Appeal from judgment of dismissal of petition for relief from employment security taxes. Appellant contends the court erred in such dismissal on defendants’ motion to dismiss for failure to exhaust administrative remedies and lack of jurisdiction “because King had adequately pleaded it was a party whose rights, status or legal relations were affected by an unconstitutional statute and the * * * objections raised by defendants’ motion were not applicable to King who as a matter of law was entitled to a trial on the merits.” Affirmed.

The…