Cohen v. Bushmeyer

ROBERT G. DOWD, JR., Judge.

Ed Bushmeyer, the Assessor for the City of St. Louis, (“Assessor”) appeals from the judgment of the circuit court reversing the State Tax Commission’s (“the STC”) valuation of Michael Cohen (“Mr. Cohen”) and Alison Cohen’s (collectively referred to as “Taxpayers”) property. Assessor contends the circuit court erred in failing to uphold the STC’s value of Taxpayers’ property because the STC’s decision was not arbitrary, capricious, or unreasonable and the STC did not abuse its discretion in finding Mr. Cohen’s testimony of value was not probative. We reverse and…