Opinion
No. 59327
July 31, 2001 Motion for Rehearing and/or Transfer to Supreme Court Denied October 2, 2001. Application for Transfer Denied November 20, 2001.
APPEAL FROM THE ADMINISTRATIVE HEARING COMMISSION WILLARD C. REINE, COMMISSIONER
Robert Ludlow, Kansas City, MO, pro se.
Jeremiah W. (Jay) Nixon, Attorney General, Charles W. Hatfield, Assistant Attorney General, James R. Layton, State Solicitor, Jefferson City, MO, for Respondent.
Before: Smith, P.J., and Howard and Holliger, JJ.
Order
Robert Ludlow appeals from an Administrative Hearing Commission (AHC) decision rendered in Cole County, Missouri, pursuant to § 621.050.1 RSMo 2000. He asserts that the AHC erred in disallowing on his 1998 tax return a $769 credit, which resulted from an overpayment of his 1996 Missouri income taxes.
Judgment affirmed. Rule 84.16(b).