Legal Opinion
Hiett v. Director of Revenue
Supreme Court of Missouri
Decided June 20, 1995No. 77457PublishedCited by 5 opinions
1Opinion of the Court
LIMBAUGH, Judge.
The Director of Revenue (Director) seeks review of a decision of the Administrative Hearing Commission (AHC) against Charles and Martha Hiett for taxes and interest, but denying the assessment of penalties under § 143.751, RSMol986, and § 143.761, RSMo Supp.1989. Because this case concerns the construction of state revenue laws, this Court has jurisdiction under Mo. Const, art. V, § 3. The decision of the AHC is reversed.
I
Charles Hiett and his son formed Associated Air Services, Inc., (AAS) in 1980. AAS purchased an airplane service facility located on the south side of the…
2Cases cited6 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Douglas A. Page and Carolyn Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
- Jake Z. Schrum Ruby E. Schrum Dannie L. Schrum Jeanette v. Schrum Donald L. Moore Judith A. Moore v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
- Gaddis v. United StatesDistrict Court, S.D. Mississippi · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- Garland v. Director of RevenueSupreme Court of Missouri · 1998
- Garland v. Director of RevenueSupreme Court of Missouri · 1998
- SEBA, LLC v. Director of RevenueMissouri Court of Appeals · 2020
- SEBA, LLC v. Director of RevenueSupreme Court of Missouri · 2020