Paul Joseph Mottet v. Director of Revenue, State of Missouri

IN THE MISSOURI COURT OF APPEALS WESTERN DISTRICT PAUL JOSEPH MOTTET, ) ) Respondent, ) v. ) WD84301 ) ) OPINION FILED: DIRECTOR OF REVENUE, STATE OF ) October 12, 2021 MISSOURI, ) ) Appellant. ) Appeal from the Circuit Court of Putnam County, Missouri The Honorable Samuel D. Frank, Judge Before Special Division: Zel M. Fischer, Special Judge, Presiding, and Mark D. Pfeiffer and Gary D. Witt, Judges The Director of Revenue of the State of Missouri (“Director”) appeals from the judgment of the Circuit Court of Putnam County, Missouri (“trial court”), denying the Director’s motion to set aside…