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GENERAL MOTORS CORP. v. STATE COMM. OF REV. & TAXATION

No. 40,593

182 Kan. 237 (1958)

320 P.2d 807

In the Matter of the Appeal of General Motors Corporation, from a Final Order of the State Commission of Revenue and Taxation of the State of Kansas, in Its Docket No. 14,815, Assessing Compensating (Use) Tax Against Said Corporation for the Period from November 1, 1947, through October 31, 1951. GENERAL MOTORS CORPORATION, a Corporation, Appellee, THE UNITED STATES OF AMERICA, Appellee, v. THE STATE COMMISSION OF REVENUE AND TAXATION OF THE STATE OF KANSAS, Appellant.

Supreme Court of Kansas.

Opinion filed January 25, 1958.

Attorney(s) appearing for the Case

Clarence J. Malone, of Topeka, and Frank G. Theis, of Arkansas City, argued the cause and were on the briefs for the appellant.

Willard N. Van Slyck, Jr., of Topeka, and Edward M. Boddington, Jr., of Kansas City, argued the cause, and Clayton E. Kline, M.F. Cosgrove, Robert E. Russell, William B. McElhenny, O.R. Stites, Jr., and James L. Grimes, Jr., all of Topeka, and Edward M. Boddington and J.O. Emerson, of Kansas City, were with them on the briefs for General Motors Corporation, a corporation, appellee.

H. Eugene Heine, Jr., Department of Justice, Washington, D.C., argued the cause, and Charles K. Rice, Assistant Attorney General, A.F. Prescott and John J. Crown, Department of Justice, Washington, D.C., and William C. Farmer, United States Attorney and Milton P. Beach, Assistant United States Attorney, were with him on the briefs for the United States of America, appellee.

The opinion of the court was delivered by

PRICE, J.:

This appeal arises under the Kansas compensating tax law (G.S. 1949, 79-3701, et. seq.) commonly referred to as the "use" tax.

The State Commission of Revenue and Taxation (hereafter referred to as the commission) sustained an assessment of compensating (use) tax in the amount of $25,446.53 against General Motors Corporation (hereafter referred to...

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