This party appears in the Ott Law Firm Missouri court opinion archive. The cases below connect legal research paths to related practice pages when the opinions map to practical client issues.
Party ID
missouri-department-of-revenue
Cases Shown
8
Top Practice Route
Real Estate
Archive note: 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 Missouri slip opinions may be modified or withdrawn; consult the official source. This archive contains Missouri appellate slip opinions reproduced for research convenience, not the final official reporter version. Official source links remain authoritative where provided. Joseph Ott, Attorney 67889, Ott Law Firm - Constant Victory - Personal Injury and Litigation maintains these public legal archives to support Missouri case research and to help prospective clients connect that research to the firm's courtroom practice.
Related Practice Pages
Practical guidance connected to this party profile
These links route party-name research from the court archive into Ott Law Firm practice pages when the associated opinions map to a practical client issue.
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.
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.