{"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 Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"director-of-revenue-respondent-city-of-lees-summit-missouri-intervenor","displayName":"Director of Revenue, Respondent, City of Lee's Summit, Missouri, Intervenor-","totalCases":1},"cases":[{"caseId":"mo:sc96731:2018-05-22","opinionId":"8a1b44eb-6d1e-5e36-bbbd-498493d6831f","slug":"cass-county-missouri-appellant-v-director-of-revenue-respondent-city-of-l-c96731","caseName":"Cass County, Missouri, Appellant, vs. Director of Revenue, Respondent, City of Lee's Summit, Missouri, Intervenor-Respondent.","caseNumber":"SC96731","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2018-05-22","year":2018,"display_summary":"Cass County sought review of an administrative hearing commission decision that allowed the director of revenue to redistribute sales tax revenue erroneously paid to Cass County instead of the City of Lee's Summit. Cass County argued the director lacked authority because the matter was a refund issue and no refund application was filed. The Missouri Supreme Court affirmed the commission's decision, holding that the director had the authority to correct the erroneous distribution as it was not a refund matter under the relevant statutes. The Court also declined to consider the Director's arguments challenging the commission's authority because no cross-petition for review was filed.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","appellate-procedure","standard-of-review","other"],"outcomeNorm":"transferred","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=125742","detailUrl":"https://ott.law/missouri-courts/opinions/cass-county-missouri-appellant-v-director-of-revenue-respondent-city-of-l-c96731","relatedPracticeAreas":[{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","url":"https://ott.law/practice-areas/litigation"}],"role":"respondent"}]}