RICHARD J. KOELLER, PETITIONER-RESPONDENT, v. DIRECTOR OF REVENUE, STATE OF MISSOURI, RESPONDENT-APPELLANT. No. 56314.Missouri Court of Appeals, Eastern District, Division One. October 24, 1989. Motion for Rehearing and/or Transfer to Supreme Court Denied November 28, 1989. Application to Transfer Denied February 13, 1990. APPEAL FROM THE CIRCUIT COURT, ST. LOUIS COUNTY, LARRY L. KENDRICK, J. […]