Justia Government & Administrative Law Opinion Summaries

At issue in this case was the Director of Revenue’s final determination regarding Harry Fischer’s 2007 income tax liability. Fischer appealed the Director’s decision to the Administrative Hearing Commission (AHC), arguing that the Director erred in assessing additions and interest under Mo. Rev. Stat. 143.741.1 and 143.731.7 in calculating his tax liability for 2005, 2006, and 2007. The AHC affirmed the Director’s final determination. The Supreme Court affirmed the decision of the AHC, holding (1) the addition to Fischer’s 2007 tax liability was properly assessed; and (2) interest on Fischer’s 2007 tax liability was properly assessed. View "Fischer v. Dir. of Revenue" on Justia Law

The Director of Revenue assessed Miss Dianna’s School of Dance, Inc. $23,215 plus interest in unpaid taxes. Miss Dianna’s charged fees for dance classes that instruct participants on various styles of dance. The Commission determined that Miss Dianna’s was liable for $23,984 in unpaid tax, ruling that the dance fees were taxable under Mo. Rev. Stat. $144.020.1(2) as fees to a place of amusement, entertainment, or recreation. The Supreme Court affirmed, holding (1) because amusement or recreational activities comprise more than a de minimus portion of Miss Dianna’s business activities, it is considered a place of amusement or recreation with fees taxable under section 144.020.1(2); and (2) therefore, the Commission’s decision is authored by law and supported by competent and substantial evidence upon the record. View "Miss Dianna's Sch. of Dance, Inc., v. Dir. of Revenue" on Justia Law

Employee filed a claim for workers’ compensation benefits against Employer and the Second Injury Fund for an ankle injury. An Administrative Law Judge (ALJ) determined that Employee was entitled to temporary total disability (TTD) benefits but was not entitled to permanent total disability (PTD) benefits. Employee filed an application for review. The Commission modified the ALJ’s award, determining that Employee was entitled to an additional award of TTD benefits for past medical expenses. Both Employee and Employer appealed. The Supreme Court affirmed, holding that the Commission did not err in (1) denying Employee PTD benefits; and (2) modifying the ALJ’s decision and awarding Employee an additional period of TTD benefits. View "Greer v. Sysco Food Servs." on Justia Law

Gerald Geier, an accountant, was the treasurer of Stop Now!, a Missouri political action committee (PAC). Geier was required to register the PAC with the Missouri Ethics Commission (MEC). Stop Now! became inactive after 2003, and the PAC’s bank account closed in 2006. When Stop Now! failed to file disclosure reports for the first three quarters of 2011, the MEC opened an investigation. The MEC subsequently filed a complaint against Geier and Stop Now!, alleging that they violated Mo. Rev. Stat. 13.046.1, 130.021.4(1) and 130.021.7 by failing to timely file disclosure reports and failing to notify the MEC of the closure of the PAC’s bank account. After a hearing, the MEC found probable cause that Geier and Stop Now! knowingly violated the applicable statutes. Geier sought judicial review, challenging, inter alia, the constitutional validity of the reporting statutes. The circuit court granted summary judgment in favor of the MEC. The Supreme Court affirmed, holding (1) the reporting statutes are constitutional as applied; (2) Geier’s challenges to the facial validity of the reporting statutes are not ripe; (3) section 105.961.3, the statute that requires the MEC’s hearings be closed to the public, does not violate the First or Sixth Amendments; and (4) the MEC had authority to investigate Geier. View "Geier v. Missouri Ethics Comm’n" on Justia Law

Appellant filed suit against Robinwood West Community Improvement District, alleging that Robinwood violated the Sunshine Law by not disclosing various public records, including those relating to Robinwood’s settlement of a personal injury lawsuit. Appellant also requested attorney fees and a civil penalty, asserting that Robinwood knowingly and purposely violated the Sunshine Law. The trial court entered judgment in favor of Appellant and ordered Robinwood to disclose the documents regarding the settlement agreement and the sums of money expended on the lawsuit. The court, however, denied Appellant’s request for attorney fees and a civil penalty. The Supreme Court reversed in part, holding that the trial court erred in concluding, as a matter of law, that Robinwood could not have knowingly or purposely violated the Sunshine Law. Remanded. View "Strake v. Robinwood W. Cmty. Improvement Dist." on Justia Law

New Garden Restaurant, Inc. received “estimated audit assessments” from the Department of Revenue notifying New Garden that it owed $43,738 in unpaid sales tax. New Garden claimed it never received final assessment notices sent by the Department of Revenue. New Garden appealed the Director of Revenue’s tax assessments against it more than two weeks past the deadline. The Administrative Hearing Commission entered a summary decision dismissing New Garden’s appeal, ruling that it had no authority to hear New Garden’s appeal because the appeal was not filed within the time limitation for doing so. The Supreme Court affirmed, holding (1) under the circumstances of this case, there was no due process violation; (2) equitable estoppel does not excuse New Garden’s late filing; and (3) the Commission did not err in its findings. View "New Garden Restaurant, Inc. v. Dir. of Revenue" on Justia Law