Missouri Court of Appeals April 4, 1989, WD 41501 (Colony-Lobster Pot Corp. v. Director of Revenue)

GAITAN, Judge.

Appellant, Colony-Lobster Pot Corporation appealed to the Administrative Hearing Commission sales tax paid to the Director of Revenue under protest. Thereafter, appellant sought, but was denied, the award of litigation expenses pursuant to section 136.315, RSMo 1986. We affirm.