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TOEDMAN v. NOOTER CORPORATION

No. 40,220

180 Kan. 703 (1957)

308 P.2d 138

NEIL L. TOEDMAN, Director of Revenue, State Commission of Revenue and Taxation, Appellant, v. NOOTER CORPORATION, Appellee.

Supreme Court of Kansas.

Opinion filed March 9, 1957.

Attorney(s) appearing for the Case

Michael A. Barbara, of Topeka, argued the cause and Paul Hurd, of Topeka, was with him on the briefs for the appellant.

William B. McElhenny, of Topeka, argued the cause and Willard N. Van Slyck, Jr., Clayton E. Kline, M.F. Cosgrove, and Robert E. Russell, all of Topeka, were with him on the briefs for the appellee.

The opinion of the court was delivered by

HALL, J.:

This action was brought by the Director of Revenue of the State Commission of Revenue and Taxation to collect state use taxes assessed by the Commission against the Nooter Corporation, a foreign corporation, not authorized to do business in this state. The trial court sustained a motion of defendant corporation to quash the service of summons. The director has appealed. Service was attempted pursuant to G...

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