Section 30 Practical Considerations

• Library: Tax Law 2009

Although multiple remedies may be available for a taxpayer seeking relief, the taxpayer may be required to exhaust certain remedies before attempting to take advantage of others. Cupples-Hesse Corp. v. Bannister, 322 S.W.2d 817 (Mo. 1959). The taxpayer’s failure to exhaust administrative remedies may not be absolute, but it will certainly limit the issues the court will consider. Peck’s Prods. Co. v. Bannister, 362 S.W.2d 596 (Mo. 1962). But seeCity of Richmond Heights v. Bd. of Equalization of St. Louis...