Brad and Christine Francis v. Director of Revenue

In the Missouri Court of Appeals Western District BRAD AND CHRISTINE FRANCIS, ) ) Appellants, ) WD84199 ) v. ) OPINION FILED: July 6, 2021 ) DIRECTOR OF REVENUE, ) ) Respondent. ) Appeal from the Administrative Hearing Commission Before Division Three: Gary D. Witt, Presiding Judge, Mark D. Pfeiffer, Judge and W. Douglas Thomson, Judge Brad and Christine Francis ("the Francises") appeal the decision of the Administrative Hearing Commission1 ("the Commission") finding the Francises liable for $5,064 in State income tax, $253.20 in additions, plus interest. On appeal, the Francises allege that…