CRAWFORD MFG. CO. v. STATE COMM. OF REVENUE & TAXATION

No. 40,230

180 Kan. 352 (1956)

304 P.2d 504

CRAWFORD MANUFACTURING COMPANY, INC., Appellant, v. STATE COMMISSION OF REVENUE AND TAXATION OF THE STATE OF KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed December 8, 1956.


Attorney(s) appearing for the Case

Robert P. Lyons, of Kansas City, Missouri, argued the cause; Robert F. Bennett, of Prairie Village and Michael Seltzer, of Leawood, were on the briefs for appellant.

Ervin G. Johnston, of Kansas City, argued the cause, and Paul Hurd, of Topeka, was with him on the briefs for appellee.


The opinion of the court was delivered by

FATZER, J.:

This appeal arises under the income tax law as applied to a multi-state corporation whose gross income is derived from property located and business transacted in part within and in part without the state of Kansas. The principal question involved is the proper method of determining appellant's income allocable to Kansas for income tax purposes.

Appellant, a Virginia corporation, is engaged in a...

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