Hornsby v. Director of Revenue

HOLSTEIN, Judge.

Appellants James R. Hornsby, Jr., and Julie R. Hornsby seek review of a decision by the Administrative Hearing Commission (AHC) denying a credit for taxes allegedly withheld by Hornsby’s employer pursuant to § 143.211.1 The AHC concluded that the Hornsbys were entitled to no credit except as shown on their 1989 W-2 form. Because a construction of the revenue laws is involved, this Court has jurisdiction. Affirmed.

On appeal from a decision of the AHC, this Court is to determine whether the decision is authorized by law and whether the factual findings are supported by competent…