Legal Opinion
Harmon v. Director of Revenue
Supreme Court of Missouri
Decided February 21, 1995No. 77141Published
1Opinion of the Court
LIMBAUGH, Judge.
Appellants, John A. and Frances W. Harmon, seek a refund of income taxes they paid on retirement benefits received from the State of Illinois in 1989. The Director of Revenue (“Director”) and, thereafter, the Administrative Hearing Commission (“AHC”) denied the claim. The Harmons then petitioned for review in this Court. Jurisdiction is based on the Harmons’ challenge to the validity of the revenue laws of this state. Mo. Const, art. V, § 3. Appellate review is governed by § 621.193, RSMo 1991, which states that “the decision of the Administrative Hearing Commission shall be…
2Cases cited5 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Pledger v. BosnickSupreme Court of Arkansas · 1991
- Hackman v. Director of RevenueSupreme Court of Missouri · 1989
- Alarid v. Secretary of the New Mexico Department of Taxation & RevenueNew Mexico Court of Appeals · 1994