
    Helen I. MANDEVILLE, Petitioner/Respondent, v. DIRECTOR OF REVENUE, State of Missouri, Respondent/Appellant.
    No. 64098.
    Missouri Court of Appeals, Eastern District, Division One.
    Feb. 22, 1994.
    Jeremiah W. (Jay) Nixon, Atty. Gen., James A. Chenault, III, Sp. Asst. Atty. Gen., Mo. Dept, of Revenue, Jefferson City, for appellant.
    Jesse W. Ullom, Susman, Schermer, Rim-mel & Shifrin, Clayton, for respondent.
    Before CRANDALL, P.J., and REINHARD and CRIST, JJ.
   ORDER

PER CURIAM.

The Director of Revenue appeals an order denying her motion to set aside a default judgment. We affirm. The findings and conclusions of the motion court are not clearly erroneous, and an extended opinion would have no precedential value. The parties have been furnished with a memorandum for their information only, setting forth the reasons for this order affirming the judgment pursuant to Rule 84.16(b).  