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ROONEY v. HORN

No. 38,671

174 Kan. 11 (1953)

254 P.2d 322

CHARLES ROONEY, d.b.a. Rooney Confection Service, Appellant, v. FRED HORN, DALE A. FISHER and C.I. MOYER, State Commission of Revenue and Taxation, and BERT E. MITCHNER, Director of Revenue and Taxation of the State of Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed March 7, 1953.

Attorney(s) appearing for the Case

Charles Rooney, of Topeka, argued the cause and Charles Rooney, Jr., was with him on the briefs for the appellant.

Payne H. Edgar, of Topeka, argued the cause and Wilbur G. Leonard, of Topeka, was with him on the briefs for the appellee.

Payne H. Ratner, Ora D. McClellan, Louise Mattox, Payne H. Ratner, Jr., Keith Sanborn, Gerald L. Michaud, Russell Cranmer, Dale B. Stinson, Jr., and Starr Calvert, Jr., all of Wichita, were on the briefs as amicus curiae.

The opinion of the court was delivered by

SMITH, J.:

This was an action pursuant to G.S. 1949, 79-3602, to determine whether the appellant is required to pay a two percent tax on the gross receipts from the sale of five-cent candy bars through vending machines. The director of revenue made an assessment for the months from December, 1948, through May, 1949. The appellant appealed to the commission, where the liability was fixed at $839.21. The appellant then...

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