
    Larry D. BURKS, Appellant, v. Richard KING, Director of Revenue State of Missouri, Respondent.
    No. 67070.
    Supreme Court of Missouri, En Banc.
    Oct. 16, 1985.
    Milt Harper, Columbia, for appellant.
    Jerome S. Antel, III, Asst. Pros. Atty., Columbia, for respondent.
   PER CURIAM.

This case is governed by Messer v. King, 698 S.W.2d 324 (Mo. banc 1985). On the authority of that decision the judgment of the circuit court is affirmed.

HIGGINS, C.J., and BILLINGS, BLACK-MAR, DONNELLY, WELLIVER, JJ., and BARRETT, Senior Judge, concur.

RENDLEN, J., dissents.

ROBERTSON, J., not sitting.  