Goldberg v. Administrative Hearing Commission

WELLIVER, Justice.

This is a petition for review from a final decision of the Administrative Hearing Commission (hereinafter referred to as the “Commission”) which set aside the director of revenue’s (hereinafter referred to as “petitioner”) assessment of an addition to tax for Armco, Inc.’s (hereinafter referred to as “respondent”) late filing of its return and payment of withheld income taxes. Such a decision is reviewable by the court of appeals or this Court under § 161.-337, RSMo 1978.1 In this instance, jurisdiction is in this Court under Mo.Const. art. V, § 3, because resolution of this…