Colony-Lobster Pot Corp. v. Director of Revenue

GAITAN, Judge.

Appellant, Colony-Lobster Pot Corporation appealed to the Administrative Hearing Commission sales tax paid to the Director of Revenue under protest. Thereafter, appellant sought, but was denied, the award of litigation expenses pursuant to section 136.315, RSMo 1986. We affirm.

*706Prior to February 4, 1984, the Colony Restaurant in the Union Station in Kansas City, Missouri, was operated by Track II, Inc. Track II owed sales tax to the State of Missouri because of its restaurant operation. On or about February 4, 1984, Robert Gaines and his sister repossessed the assets of the…