Legal Opinion
Evergreen Lawn Service, Inc. v. Director of Revenue
Supreme Court of Missouri
Decided February 26, 1985No. 66377PublishedCited by 6 opinions
1Opinion of the Court
RENDLEN, Chief Justice.
Evergreen Lawn Service, Inc. (taxpayer) appealed to the Administrative Hearing Commission from the Director of Revenue’s assessment of sales and conservation taxes, plus interest and penalties. The appeal procedure is governed by § 161.273, RSMo 1978.1 Following hearing on review, *830the Commission dismissed the petition, finding it had not been filed, as required by § 161.273, within thirty (30) days of the mailing or delivery of the director’s decision to the taxpayer. The Court of Appeals, Western District, affirmed the dismissal; however, this Court ordered the cause…
2Cases cited4 opinions
- State Board of Registration for the Healing Arts v. MastersMissouri Court of Appeals · 1974
- Springfield Park Central Hospital v. Director of RevenueSupreme Court of Missouri · 1983
- R. B. Industries, Inc. v. GoldbergSupreme Court of Missouri · 1980
- Ball Stores, Inc. v. State Board of Tax CommissionersIndiana Supreme Court · 1974
3Cited by6 opinions
- Insurance Co. of PA v. Director of RevenueSupreme Court of Missouri · 2008
- Darr v. Director of RevenueMissouri Court of Appeals · 1994
- Franklin v. Director of RevenueMissouri Court of Appeals · 1995
- Abrams v. Ohio Pacific ExpressSupreme Court of Missouri · 1991
- Abrams v. Ohio Pacific ExpressSupreme Court of Missouri · 1991
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