Allstate Distributors, Inc. v. Norfleet

WELLIVER, Judge.

Appellant, Director of Finance, Willie Norfleet, appeals from the Circuit Court of St. Louis County’s order sustaining respondent, Allstate Distributor’s, Inc.’s Motion for Summary Judgment and denying appellant’s Motion for Summary Judgment and Motion for New Trial. We have jurisdiction in this case because the appeal involves the construction of revenue laws of this state. Mo.Const. art. V, § 3. We affirm.

I

The facts are not disputed. Respondent is a wholesale liquor dealer in University City, Missouri, a charter city. At all pertinent times herein, respondent had a valid…