Crest Communications v. Kuehle

RENDLEN, Judge.

Plaintiff, Crest Communications, appeals the trial court’s dismissal of its petition seeking to recover from the defendant collectors of revenue taxes “mistakenly or erroneously paid” under the terms of § 139.031.5. 1 This appeal involves the construction of a revenue law and jurisdiction is in this Court. Mo. Const, art. V, § 3. We reverse and remand.

On review of dismissal of a petition, our duty is to determine if the facts pleaded and reasonable inferences to be drawn from the allegations, when viewed in the light most favorable to plaintiffs, demonstrate any basis for…