Matteson v. Director of Revenue

COVINGTON, Judge.

Orval and Florence Matteson filed a petition before the Administrative Hearing Commission (AHC) seeking review of the Director of Revenue’s final decision denying their refund claim and determining that they owed additional 1988 Missouri income tax, interest, and additions. The Mattesons claimed that the Missouri tax scheme unfairly discriminates against nonresidents. They also claimed that they were entitled to a deduction for timber expenses accumulated in years in which they did not file a Missouri income tax return. The AHC rejected the Mattesons’ contention on the…