{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"delores-lablance-personal-representative-for-the-estate-of-james-townsend","displayName":"Delores LaBlance, Personal Representative for the Estate of James Townsend","totalCases":1},"cases":[{"caseId":"mo:sc99238:2022-11-01","opinionId":"3721c954-cc4e-5bf6-ac21-8af859552817","slug":"delores-lablance-personal-representative-for-the-estate-of-james-townsend-c99238","caseName":"Delores LaBlance, Personal Representative for the Estate of James Townsend, Appellant, vs. Director of Revenue, Respondent.","caseNumber":"SC99238","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2022-11-01","year":2022,"display_summary":"Delores LaBlance, as personal representative for the Estate of James Townsend, appealed a decision by the Administrative Hearing Commission (AHC) that upheld the Director of Revenue's assessment of Green Duck Lounge, Inc.'s unpaid sales tax against Mr. Townsend personally as a responsible party. LaBlance argued the assessment was barred by res judicata due to a prior probate court judgment and was time-barred under a three-year limitation. The Missouri Supreme Court affirmed the AHC's decision, holding that res judicata did not apply and the three-year limitation for \"additional amounts proposed to be assessed\" did not apply to responsible party assessments.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","civil-procedure","appellate-procedure","standard-of-review"],"outcomeNorm":"affirmed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=190177","detailUrl":"https://ott.law/missouri-courts/opinions/delores-lablance-personal-representative-for-the-estate-of-james-townsend-c99238","relatedPracticeAreas":[{"slug":"employment","label":"Employment Law","href":"/practice-areas/employment","score":20,"source":"tag","url":"https://ott.law/practice-areas/employment"},{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","url":"https://ott.law/practice-areas/litigation"}],"role":"appellant"}]}