GRAUER v. DIRECTOR OF REVENUE

No. 43,782

193 Kan. 605 (1964)

396 P.2d 260

In the Matter of the Appeal of Lisle Grauer, d/b/a Pla-Land Lanes, from an Order of the State Board of Tax Appeals of the State of Kansas sustaining the Order of the Director of Revenue's Assessment of Sales Tax. (LISLE GRAUER, Appellee, v. THE DIRECTOR OF REVENUE OF THE STATE OF KANSAS, Appellant.)

Supreme Court of Kansas.

Opinion filed November 7, 1964.


Attorney(s) appearing for the Case

Dale E. Dixon, of Topeka, argued the cause, and C.A. Arterburn, also of Topeka, was with him on the brief for the appellant.

A. Harry Crane, of Topeka, argued the cause, and Ward D. Martin, Arthur L. Claussen, Harvey D. Ashworth, Raymond L. Spring and Sterling S. Waggener, all of Topeka, and David Logsdon, of Boulder, Colorado, were with him on the brief for the appellee.


The opinion of the court was delivered by

SCHROEDER, J.:

The question presented by this appeal is whether league bowling is subject to a 2 1/2% sales tax under the Kansas Retailers' Sales Tax Act.

Appeal has been duly perfected by the Director of Revenue of the State of Kansas from an order of the district court of Shawnee County holding that no sales tax was payable on league bowling, thereby reversing the...

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