Bates v. Director of Revenue

691 S.W.2d 273 (1985)

James R. BATES d/b/a the Manor Inn, Successor, Appellant,

v.

DIRECTOR OF REVENUE, State of Missouri, Respondent.

No. 65925.

Supreme Court of Missouri, En Banc.

May 29, 1985.

James L. Sivils, Jr., Springfield, for appellant.

John Ashcroft, Atty. Gen., Richard L. Wieler, Jefferson City, for respondent.

RENDLEN, Chief Justice.

James Bates appeals from the Administrative Hearing Commission's dismissal of his challenge to a sales tax assessment by the Director of Revenue under Missouri's successor liability statute, § 144.150, RSMo 1978.[1] The statute provides in pertinent part that…