Missouri Court of Appeals September 15, 1981, Nos. WD 32098, WD 32106 (Cardinal Glennon Memorial Hospital Coffee Shop v. Director of Revenue)

SHANGLER, Judge.

This appeal consolidates the orders by the Administrative Hearing Commission to dismiss the separate petitions for administrative review of the tax assessments entered by the Director of Revenue against Taxpayers Cardinal Glennon Memorial Hospital Coffee Shop and Macke Vendall Company.