City of Kansas City, Missouri, A Municipal Corporation Missouri Cases

Phillip J. Troyer appealed a judgment ordering him to pay delinquent earnings tax, interest, penalties, and fees to the City of Kansas City. Troyer argued that the city ordinance authorizing the tax violated the dormant Commerce Clause of the United States Constitution and that the award of interest and penalties was erroneous due to the City's delayed notice. The appellate court affirmed the trial court's judgment, finding Troyer's constitutional challenge unpreserved or without merit due to briefing deficiencies, and his second point on interest and penalties also lacked merit for similar procedural reasons.