Eilian v. Director of Revenue

PAUL C. WILSON, Judge.

From time to time, the tiny two-lane gravel road of common sense intersects the superhighway of tax law. It is a dangerous crossing, to be sure, and one to be navigated with great care. Here, the common sense route was mapped out more than a generation ago in Brown Group, Inc. v. Administrative Hearing Commission, 649 S.W.2d 874 (Mo. banc 1983). Because Mr. and Mrs. Eilian have failed to persuade the Court to abandon that guide, the Court reaffirms the holding in Brown and concludes that it is dispositive of the legal issues in this appeal. Accordingly, the decision is…