{"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 Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"michael-e-kohn-and-catherine-e-kohn","displayName":"Michael E. Kohn and Catherine E. Kohn","totalCases":1},"cases":[{"caseId":"moappwd:wd81916:2018-12-18","opinionId":"f88b9676-c67f-5427-a9f2-c4c3574aeeaf","slug":"michael-e-kohn-and-catherine-e-kohn-v-missouri-department-of-revenue-d81916","caseName":"Michael E. Kohn and Catherine E. Kohn\nvs.\nMissouri Department of Revenue","caseNumber":"WD81916","court":"moappwd","courtLabel":"Missouri Court of Appeals, Western District","decisionDate":"2018-12-18","year":2018,"display_summary":"Michael and Catherine Kohn appealed the dismissal of their petition for declaratory judgment against the Missouri Department of Revenue (DOR). The Kohns argued that the DOR's tax lien for their 2001 income taxes was barred by a five-year statute of limitations, contending that the filing of a tax lien constituted an \"action.\" The appellate court affirmed the trial court's dismissal, holding that the filing of a tax lien is not a civil \"action\" subject to the statute of limitations and that the statutory scheme for tax collection does not violate separation of powers or due process.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","civil-procedure","other"],"outcomeNorm":"affirmed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=134435","detailUrl":"https://ott.law/missouri-courts/opinions/michael-e-kohn-and-catherine-e-kohn-v-missouri-department-of-revenue-d81916","relatedPracticeAreas":[{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","evidence":["topic: civil-procedure"],"url":"https://ott.law/practice-areas/litigation"}],"role":"appellant"}]}