Supreme Court of Missouri August 1, 1986, No. 68014 (St. Louis Southwestern Railway Co. v. State Tax Commission)

ROBERTSON, Judge.

Taxpayer, St. Louis Southwestern Railway Company (hereafter “taxpayer”), appeals from a judgment of the circuit court affirming the decision of the State Tax Commission (hereafter “the Commission”), denying taxpayer leave to amend its petition for review of a franchise tax determination. At issue are the procedural requirements for obtaining a refund of state taxes.