{"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 Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"missouri-department-of-revenue","displayName":"Missouri Department of Revenue","totalCases":8},"cases":[{"caseId":"moappd:ed108485:2020-07-21","opinionId":"07db9801-d5a1-5e69-a99d-d3374ed137e8","slug":"timothy-gallagher-appellant-v-missouri-department-of-revenue-respondent-108485","caseName":"Timothy Gallagher, Appellant, vs. Missouri Department of Revenue, Respondent.","caseNumber":"ED108485","court":"moappd","courtLabel":"Missouri Court of Appeals, Eastern District","decisionDate":"2020-07-21","year":2020,"display_summary":"Timothy Gallagher appealed the trial court's judgment upholding the Director of Revenue's revocation of his driving privileges for refusing a breath test. Gallagher argued there was insufficient evidence to support a finding of probable cause that he drove while intoxicated, specifically regarding his condition while driving and the time of the accident. The appellate court affirmed, finding that the Director presented ample evidence, including circumstantial evidence and indicia of intoxication, to establish probable cause.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","civil-procedure","evidence","criminal-procedure","standard-of-review"],"outcomeNorm":"affirmed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=162358","detailUrl":"https://ott.law/missouri-courts/opinions/timothy-gallagher-appellant-v-missouri-department-of-revenue-respondent-108485","relatedPracticeAreas":[{"slug":"personal-injury","label":"Personal Injury","href":"/practice-areas/personal-injury","score":20,"source":"tag","url":"https://ott.law/practice-areas/personal-injury"},{"slug":"criminal-law","label":"Criminal Law","href":"/practice-areas/criminal-law","score":12,"source":"topic","url":"https://ott.law/practice-areas/criminal-law"},{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","url":"https://ott.law/practice-areas/litigation"}],"role":"respondent"},{"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","url":"https://ott.law/practice-areas/litigation"}],"role":"respondent"},{"caseId":"moappwd:wd71564:2010-06-15","opinionId":"785b6832-a545-5cc2-86f8-fc9f85a0ce3f","slug":"karen-lynn-sapp-v-missouri-department-of-revenue-d71564","caseName":"Karen Lynn Sapp vs. Missouri Department of Revenue","caseNumber":"WD71564","court":"moappwd","courtLabel":"Missouri Court of Appeals, Western District","decisionDate":"2010-06-15","year":2010,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"dismissed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=39417","detailUrl":"https://ott.law/missouri-courts/opinions/karen-lynn-sapp-v-missouri-department-of-revenue-d71564","relatedPracticeAreas":[],"role":"respondent"},{"caseId":"moappwd:wd57653:undated","opinionId":"b2d8ba0c-14ff-5700-b62f-fc4d193ab5c3","slug":"ronald-keith-turrell-respondent-pro-se-v-missouri-department-of-revenue-a-d57653","caseName":"Ronald Keith Turrell, Respondent, Pro Se, v. Missouri Department of Revenue, Appellant.","caseNumber":"WD57653","court":"moappwd","courtLabel":"Missouri Court of Appeals, Western District","decisionDate":null,"year":2000,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"reversed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=19778","detailUrl":"https://ott.law/missouri-courts/opinions/ronald-keith-turrell-respondent-pro-se-v-missouri-department-of-revenue-a-d57653","relatedPracticeAreas":[{"slug":"family","label":"Family Law","href":"/practice-areas/family","score":20,"source":"tag","url":"https://ott.law/practice-areas/family"}],"role":"appellant"},{"caseId":"moappwd:doc-18735:undated","opinionId":"6a61e35c-5cd3-510f-a601-ee381890539f","slug":"craig-paulson-appellant-v-missouri-department-of-revenue-respondent-18735","caseName":"Craig Paulson, Appellant, v. Missouri Department of Revenue, Respondent.","caseNumber":null,"court":"moappwd","courtLabel":"Missouri Court of Appeals, Western District","decisionDate":null,"year":1998,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"mixed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=18735","detailUrl":"https://ott.law/missouri-courts/opinions/craig-paulson-appellant-v-missouri-department-of-revenue-respondent-18735","relatedPracticeAreas":[],"role":"respondent"},{"caseId":"mo:sc84347:undated","opinionId":"9c35196b-2d3c-5cb4-bbb4-93c0c604dc7d","slug":"conseco-finance-servicing-corporation-fka-green-tree-finance-servicing-co-c84347","caseName":"Conseco Finance Servicing Corporation, f/k/a Green Tree Finance Servicing Corp., et al., Respondents v. Missouri Department Of Revenue, Appellant.","caseNumber":"SC84347","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":null,"year":2003,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"unknown","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=25479","detailUrl":"https://ott.law/missouri-courts/opinions/conseco-finance-servicing-corporation-fka-green-tree-finance-servicing-co-c84347","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":20,"source":"tag","url":"https://ott.law/practice-areas/real-estate"}],"role":"appellant"},{"caseId":"mo:sc84349:undated","opinionId":"57d6d960-afb4-58de-9565-5054e710bc4f","slug":"greenpoint-credit-llc-respondent-v-missouri-department-of-revenue-appella-c84349","caseName":"Greenpoint Credit, L.L.C., Respondent v. Missouri Department of Revenue, Appellant.","caseNumber":"SC84349","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":null,"year":2003,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"mixed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=25480","detailUrl":"https://ott.law/missouri-courts/opinions/greenpoint-credit-llc-respondent-v-missouri-department-of-revenue-appella-c84349","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":20,"source":"tag","url":"https://ott.law/practice-areas/real-estate"}],"role":"appellant"},{"caseId":"mo:sc87061:undated","opinionId":"5f1907d8-dde4-587f-a445-bb5b45823ace","slug":"conseco-finance-servicing-corp-nka-green-tree-servicing-llc-et-al-respond-c87061","caseName":"Conseco Finance Servicing Corp., n/k/a Green Tree Servicing, L.L.C., et al., Respondents v. Missouri Department of Revenue, Appellant.","caseNumber":"SC87061","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":null,"year":2006,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"unknown","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=25700","detailUrl":"https://ott.law/missouri-courts/opinions/conseco-finance-servicing-corp-nka-green-tree-servicing-llc-et-al-respond-c87061","relatedPracticeAreas":[{"slug":"real-estate","label":"Real Estate","href":"/practice-areas/real-estate","score":20,"source":"tag","url":"https://ott.law/practice-areas/real-estate"}],"role":"appellant"}]}