Delores LaBlance, Personal Representative for the Estate of James Townsend Missouri Cases

Delores LaBlance, as personal representative for the Estate of James Townsend, appealed a decision by the Administrative Hearing Commission (AHC) that upheld the Director of Revenue's assessment of Green Duck Lounge, Inc.'s unpaid sales tax against Mr. Townsend personally as a responsible party. LaBlance argued the assessment was barred by res judicata due to a prior probate court judgment and was time-barred under a three-year limitation. The Missouri Supreme Court affirmed the AHC's decision, holding that res judicata did not apply and the three-year limitation for "additional amounts proposed to be assessed" did not apply to responsible party assessments.