Per Curiam:
This is an appeal from a judgment of the district court permitting the recovery of an alleged excess payment of income tax to the State of Kansas. The only issue before the trial court was whether appellee should apportion its income tax for the year 1960, under the provisions of G.S. 1949, 79-3218, as amended, or under the provisions of G.S. 1949, 79-3217.
Other than procedural matters which are not questioned the same issue of facts and...
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