State v. Kosovitz

EAGER, Judge.

These appeals were transferred here by the Kansas City Court of Appeals because the State is a party and the causes are civil cases. Section 3, Art. 5, Constitution o£ Missouri, 1945, V.A.M.S. The two causes were consolidated for trial and the appeals were consolidated in the Court of Appeals. *829They are similar in all respects except as to the amounts involved. The suits were filed by the State, acting through the Attorney General, for the collection of allegedly delinquent income taxes for the years 1952-1955, inclusive. It was stipulated: that the defendants had filed returns…