SOUTHWESTERN BELL TEL. v. ST. COMM. OF REVENUE AND TAX.

No. 37,653

168 Kan. 227 (1949)

212 P.2d 363

SOUTHWESTERN BELL TELEPHONE COMPANY, a Corporation, Appellant, v. THE STATE COMMISSION OF REVENUE AND TAXATION, Fred Horn, Chairman and Commissioner, Dale A. Fisher and C.I. Moyer, Commissioners of the State Commission of Revenue and Taxation, and Bert E. Mitchener, Director of Revenue of the State Commission of Revenue and Taxation, and their successors in office, Appellees.

Supreme Court of Kansas.

Opinion filed December 10, 1949.


Attorney(s) appearing for the Case

Arthur S. Brewster, of Kansas City, Mo., argued the cause and Lloyd S. Miller and Kenneth L. Hodge of Kansas City, Mo., and James A. McClure, Robert L. Webb and Ralph W. Oman, all of Topeka, were on the briefs for the appellant. Earl H. Painter, of St. Louis, Mo., of counsel.

Mason Mahin, of Smith Center, argued the cause and was on the briefs for the appellee.


The opinion of the court was delivered by

SMITH, J.:

This was an action for a declaratory judgment wherein the plaintiff asked for an interpretation of certain sections of G.S. 1947 Supp. 79-3701 to 79-3711, inclusive, commonly known as the "Kansas Compensating Tax," and certain related sections of G.S. 1947 Supp. 79-3601 to 79-3625 commonly known as the "Kansas Retailers' Sales Tax Act." The trial court interpreted the sections against the contentions of...

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