Case Name: TO THE TOP, INC., Appellant, v. DIVISION OF EMPLOYMENT SECURITY, Respondent
Court: Missouri Court of Appeals
Jurisdiction: Missouri
Decision Date: 2011-09-20
Citations: 353 S.W.3d 92
Docket Number: No. WD 73141
Parties: TO THE TOP, INC., Appellant, v. DIVISION OF EMPLOYMENT SECURITY, Respondent.
Judges: Before THOMAS H. NEWTON, P.J., CYNTHIA L. MARTIN, and GARY D. WITT, JJ.
Reporter: South Western Reporter Third Series
Volume: 353
Pages: 92–93

Head Matter:
TO THE TOP, INC., Appellant, v. DIVISION OF EMPLOYMENT SECURITY, Respondent.
No. WD 73141.
Missouri Court of Appeals, Western District.
Sept. 20, 2011.
Motion for Rehearing and/or Transfer to Supreme Court Denied Nov. 1, 2011.
Application for Transfer Denied Dec. 20, 2011.
Michael J. Schmid, Jefferson City, MO, for Appellant.
Michael E. Cook Pritchett, Jefferson City, MO, for Respondent.
Before THOMAS H. NEWTON, P.J., CYNTHIA L. MARTIN, and GARY D. WITT, JJ.

Opinion:
ORDER
PER CURIAM:
To the Top, Inc. appeals the Labor and Industrial Relations Commission's decision finding it owed back taxes on the payment of employment wages.
For reasons stated in the memorandum provided to the parties, we affirm. Rule 84.16(b).