Case Name: STATE of Missouri, Respondent, v. Steve T. SITES, Appellant
Court: Missouri Court of Appeals
Jurisdiction: Missouri
Decision Date: 2011-10-11
Citations: 350 S.W.3d 66
Docket Number: No. WD 73261
Parties: STATE of Missouri, Respondent, v. Steve T. SITES, Appellant.
Judges: Before THOMAS H. NEWTON, P.J., CYNTHIA L. MARTIN, and GARY D. WITT, JJ.
Reporter: South Western Reporter Third Series
Volume: 350
Pages: 66–67

Head Matter:
STATE of Missouri, Respondent, v. Steve T. SITES, Appellant.
No. WD 73261.
Missouri Court of Appeals, Western District.
Oct. 11, 2011.
Patrick J. Eng, Columbia, MO, for Appellant.
Timothy A. Blackwell, Jefferson City, MO, for Respondent.
Before THOMAS H. NEWTON, P.J., CYNTHIA L. MARTIN, and GARY D. WITT, JJ.

Opinion:
ORDER
PER CURIAM:
Mr. Steve T. Sites appeals the denial of an application for review of a setoff of a tax refund.
For reasons stated in the memorandum provided to the parties, we affirm. Rule 84.16(b).