Legal Opinion

State ex rel. Lohman v. Latimer

Missouri Court of Appeals

Decided July 21, 1999No. 22638PublishedCited by 5 opinions

1Opinion of the Court

JAMES K. PREWITT, Judge.

Defendant appeals from a judgment against him for delinquent Missouri income taxes, additions to that tax, and interest.

On March 23, 1994, the Director of Revenue issued notices of adjustment and made an assessment against Appellant of individual income tax, interest, and additions to the tax for the 1989 and 1990 tax years. After the Director issued notices of deficiency, notices of 10-day demand, and final notices, Appellant failed to remit any tax due. On November 29, 1994, the Director issued Certifications of Delinquent Income Tax against Appellant to the Attorney…

2Cases cited3 opinions

  1. Springfield Park Central Hospital v. Director of RevenueSupreme Court of Missouri · 1983
  2. State ex rel. Director of Revenue v. WhiteSupreme Court of Missouri · 1990
  3. State ex rel. Director of Revenue v. AndersonMissouri Court of Appeals · 1997

3Cited by5 opinions

  1. State Ex Rel. Fischer v. BrooksSupreme Court of Missouri · 2004
  2. State v. SandersMissouri Court of Appeals · 2002
  3. Wright v. Director of RevenueMissouri Court of Appeals · 2013
  4. St. Louis Metropolitan Towing v. Director of RevenueMissouri Court of Appeals · 2014
  5. State Ex Rel. Fischer v. BrooksSupreme Court of Missouri · 2004

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