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AIRCRAFT STEEL & SUPPLY v. ST. COMM. OF REVENUE & TAX.

No. 38,872

173 Kan. 524 (1952)

249 P.2d 664

AIRCRAFT STEEL AND SUPPLY COMPANY, Appellee, v. STATE COMMISSION OF REVENUE AND TAXATION, Appellant.

Supreme Court of Kansas.

Opinion filed November 8, 1952.

Attorney(s) appearing for the Case

George Templar, of Arkansas City, and Paul R. Wunsch, of Kingman, argued the cause, and Wilbur G. Leonard, of Topeka, was with them on the briefs for the appellant.

James D. Dye, of Wichita, argued the cause, and Ellis D. Bever, of Wichita, was with him on the briefs for the appellee.

The opinion of the court was delivered by

WEDELL, J.:

This appeal involves the validity of an order of the state commission of revenue and taxation whereby it in 1950 modified or adjusted the amount of net income on which it concluded the taxpayer should have been taxed for the year 1945. It assessed that amount against the taxpayer in 1950 as the amount which was payable in 1945 and charged the taxpayer with interest...

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