Crum v. Missouri Director of Revenue

ORDER

LAUGHREY, District Judge.

The parties have filed cross motions for summary judgment. Plaintiffs’ Motion is Doc. # 36, the Missouri Director of Revenue’s (“DOR”) Motion is Doc. # 32, and the Missouri State Board of Registration for the Healing Arts’s (“the Board”) Motion is Doc. # 33. For the reasons set forth below, the Court grants the Motions of DOR and the Board and denies Plaintiffs’ Motion.

I. Background

A. The Missouri Statute

Missouri law authorizes the revocation of the license of any physician who fails to comply with certain Missouri tax laws. Mo.Rev.Stat. § 324.010 states:

All…