Legal Opinion
Campbell v. Director of Revenue
Missouri Court of Appeals
Decided June 25, 1996No. WD 52133PublishedCited by 2 opinions
1Opinion of the Court
ULRICH, Judge.
Mr. and Mrs. Campbell (taxpayers) appeal the decision of the Administrative Hearing Commission (AHC) finding that the Director of Revenue was not time barred in issuing a *453notice of deficiency to taxpayers for their 1986 income tax return.
The order of the Administrative Hearing Commission is reversed.
BACKGROUND FACTS
Taxpayers filed a timely Missouri income tax return on April 15, 1987, for the 1986 tax year. The IRS audited the taxpayers 1986 federal income tax return. The audit resulted in adjustments, and the IRS assessed additional tax attributable to the additional identified…
2Cases cited4 opinions
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Kaltreider Construction, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1962
- EBG Health Care III, Inc. v. Missouri Dept. of Social ServicesMissouri Court of Appeals · 1994
- Southeast Missouri Hospital Ass'n v. Missouri Department of Social Services, Division of Medical ServicesMissouri Court of Appeals · 1994
3Cited by2 opinions
- DiStefano v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Brad and Christine Francis v. Director of RevenueMissouri Court of Appeals · 2021