STATE OF OKLAHOMA, EX REL., v. H.D. LEE CO.

No. 38,836

174 Kan. 114 (1953)

254 P.2d 291

THE STATE OF OKLAHOMA, ex rel. OKLAHOMA TAX COMMISSION, Appellee, v. THE H.D. LEE COMPANY, INCORPORATED, a Corporation, Appellant.

Supreme Court of Kansas.

Opinion filed March 7, 1953.


Attorney(s) appearing for the Case

Henry G. Eager, of Kansas City, Mo., argued the cause, and Roy N. McCue and Howard F. McCue, both of Topeka, and Charles M. Blackmar and Charles B. Blackmar, both of Kansas City, Mo., were with him on the briefs for the appellant.

R.F. Barry, of Oklahoma City, Okla., argued the cause, and Lester M. Goodell, Frederick A. Mann and Margaret McGurnaghan, all of Topeka, and W.F. Speakman and E.J. Armstrong, both of Oklahoma City, Okla., were with him on the briefs for the appellee.


The opinion of the court was delivered by

PRICE, J.:

This was an action by the state of Oklahoma, upon the relation of the Oklahoma Tax Commission, to recover from defendant, The H.D. Lee Company, Incorporated, a corporation, sales taxes on merchandise sold by defendant to an Oklahoma concern. Judgment was for plaintiff and defendant has appealed.

The parties entered into a stipulation of facts, and since...

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