Mitchell v. Director of Revenue

CRIST, Presiding Judge.

Appeal from an assessment of unpaid sales tax under § 144.020, RSMo.1978.

This matter is before us on a petition to review the decision of the Missouri Administrative Hearing Commission (hereinafter “commission”) pursuant to § 161.337, RSMo. 1978. The commission held appellant Sylvester Mitchell (hereinafter “Mitchell”), liable for a sales tax deficiency assessed against Discotheque System, Inc. (hereinafter “discotheque”) by respondent, Director of Revenue (hereinafter “director”) in the amount of $9,307.85. Mitchell appeals. We affirm.

Mitchell and Ian Price…