Missouri Court of Appeals, Western District / Jul 6, 2021
Brad and Christine Francis vs. Director of Revenue
Brad and Christine Francis appealed a decision by the Administrative Hearing Commission, which found them liable for state income tax, additions, and interest for the years 2013-2015. The Francises argued that the Commission lacked authority, that they had no taxable income under federal law, and that certain exhibits were improperly admitted. The Western District of the Missouri Court of Appeals affirmed the Commission's decision, rejecting all of the Francises' arguments as meritless or unnecessary to review.