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CONSUMERS CO-OP. ASS'N v. STATE COMM. OF REV. & TAX.

No. 38,921

174 Kan. 461 (1953)

256 P.2d 850

THE CONSUMERS CO-OPERATIVE ASSOCIATION, a Kansas Corporation, Appellant, v. THE STATE COMMISSION OF REVENUE AND TAXATION OF THE STATE OF KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed May 9, 1953.

Attorney(s) appearing for the Case

F.R. Olmsted, of Kansas City, Mo., argued the cause, and Philip A. Dergance, of Lawrence, and Clement H. Hall, of Coffeyville, were with him on the briefs for the appellant.

Wilbur G. Leonard, of Council Grove, argued the cause, and Ervin G. Johnston, of Peru, was with him on the briefs for the appellee.

The opinion of the court was delivered by

WERTZ, J.:

This is an appeal from that part of a judgment of the district court of Montgomery county which sustained in part a final order of the State Commission of Revenue and Taxation entered in an appeal from an assessment of compensating (use) tax made against the appellant.

The appellant is a co-operative association, organized under the Co-operative Marketing...

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