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REPUBLIC NATURAL GAS CO. v. AXE

No. 44,475

197 Kan. 91 (1966)

415 P.2d 406

REPUBLIC NATURAL GAS COMPANY, a Dissolved Corporation, Appellant, v. LEONARD H. AXE, Director of Revenue of the Department of Revenue, State of Kansas, Substituted for WAYNE E. McCOY, Appellee.

Supreme Court of Kansas.

Opinion filed June 11, 1966.

Attorney(s) appearing for the Case

Robert J. Roth, of Wichita, argued the cause, and A.W. Hershberger, Richard Jones, Wm. P. Thompson, H.E. Jones, Jerome E. Jones, William R. Smith and Robert J. O'Connor, all of Wichita, were with him on the brief for appellant.

Dean Burkhead, of Topeka, argued the cause, and C.A. Arterburn, of Topeka, was with him on the brief for appellee.

The opinion of the court was delivered by

FROMME, J.:

This is an action for refund of income tax paid to the State of Kansas on a gain realized from a sale of assets by Republic Natural Gas Company, a dissolved corporation, in their fiscal year ending June 30, 1962.

The Republic Natural Gas Company will be referred to as the corporation. Leonard H. Axe, Director of Revenue of the Department of Revenue, State of Kansas, will be referred to as the director...

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