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EXCEL DRUG CO., INC. v. MO. DEPT. OF REVENUE

No. 62333.

609 S.W.2d 404 (1980)

EXCEL DRUG CO., INC., Appellant, v. MISSOURI DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

December 15, 1980.

Attorney(s) appearing for the Case

Henry L. Graf, Kansas City, for appellant.

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

DONNELLY, Judge.

This is an appeal from a judgment of the Circuit Court of Jackson County which affirmed the decision of the Director of Revenue to assess additional sales tax, interest, and a fraud penalty against Excel Drug Company.

The appeal was initially taken to the Missouri Court of Appeals, Western District. That court, however, by its order of June 17, 1980, transferred the case to this Court for the reason that the case involves construction of the...

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