State ex rel. Director of Revenue v. Anderson

PARRISH, Presiding Judge.

This is an appeal of an action for collection of state income taxes assessed by the Director of Revenue (the director) against Eldon C. Anderson. The trial court entered judgment for Anderson. This court reverses and remands.

Mr. Anderson was an over-the-road truck driver. He filed no Missouri income tax return for 1992, although he filed a federal income tax return using a Missouri address. The address he used was his sister’s residence in Joplin, Missouri. His employer sent his W-2 form to the Missouri address. He testified he was living in Texas; that he “lived in…