Boatmen's Bancshares, Inc. v. Director of Revenue

RENDLEN, Judge.

Boatmen’s Bancshares, Inc. (Boatmen’s) appeals from an Administrative Hearing Commission decision upholding the Director of Revenue’s (Director’s) assessment of additional franchise taxes for 1984 *575and 1985 and his denial of Boatmen’s claim for a refund of 1980 franchise taxes paid under protest. As the issues require “construction of the revenue laws,” the case falls within this Court’s exclusive appellate jurisdiction, Mo. Const, art. V, Sec. 3, and because the decision involves only questions of law, we exercise an independent review of the cause. Staley v. Missouri Director…