Van Hoose v. Smith

This cause involves the validity as to respondent of an additional sales tax assessment made by the appellant against respondent and Woodrow Glosser on the theory that they operated a used car business as partners under the name of Glosser Motor Company at Joplin, Missouri. The assessment, penalty and interest amount to $4,971.62, but the appeal is to the supreme court because a state officer as such is a party. See Sec. 3, Art. V, Constitution.

Respondent was given notice of the additional assessment and filed with appellant a verified denial of the partnership. Appellant seems to have…