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EMERY v. DIRECTOR OF REVENUE

No. 44,039

194 Kan. 727 (1965)

402 P.2d 305

GEORGE B. EMERY, JR., CHARLES R. BENNETT, CECIL D. HUNTER, T.E. LUNDBERG, and ROBERT E. McKEE, GENERAL CONTRACTOR, INC., d/b/a McKEE-EMERY GROUP, JOINT VENTURE, FORT RILEY, KANSAS, Appellee, v. THE DIRECTOR OF REVENUE OF THE STATE OF KANSAS, Appellant.

Supreme Court of Kansas.

Opinion filed May 15, 1965.

Attorney(s) appearing for the Case

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

Ervin G. Johnston, of Kansas City, argued the cause, and Jack A. Quinlan, of Topeka, Lee E. Weeks, Leonard O. Thomas, J.D. Lysaught, Richard Millsap, Robert H. Bingham, Miles D. Mustain, Roger D. Stanton, all of Kansas City, were with him on the brief for the appellee.

The opinion of the court was delivered by

PRICE, J.:

This appeal arises under the Kansas compensating tax law — commonly referred to as the "use" tax.

The question presented is whether the materials which were purchased outside the state of Kansas and used in the construction of the Capehart Housing Project on the Fort Riley Military Reservation were subject to the tax.

The Director of Revenue and the Board of Tax Appeals ruled that...

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