COMMERCIAL NATIONAL BANK v. BD. OF COUNTY COMMISSIONERS

Nos. 45,017, 45,018

201 Kan. 280 (1968)

440 P.2d 634

THE COMMERCIAL NATIONAL BANK OF KANSAS CITY, Administrator with the Will Annexed of the Estate of Albert R. Jones, Deceased, Appellant, v. THE BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, KANSAS, and M.J. QUAINTANCE, County Treasurer of Johnson County, Kansas, Appellees. THE COMMERCIAL NATIONAL BANK OF KANSAS CITY, Administrator with the Will Annexed of the Estate of Mabel Neer Jones, Deceased, Appellant, v. THE BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, KANSAS, and M.J. QUAINTANCE, County Treasurer of Johnson County, Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed May 11, 1968.


Attorney(s) appearing for the Case

Patrick B. McAnany, of Kansas City, argued the cause, and Willard L. Phillips, Thomas M. Van Cleave, Jr., James J. Lysaught, John J. Jurcyk, Jr., Bill E. Fabian and Robert E. Fabian, all of Kansas City, were with him on the brief for the appellant.

Hugh H. Kreamer, Assistant County Attorney, argued the cause, and James W. Bouska, County Attorney, was with him on the brief for the appellees.


The opinion of the court was delivered by

FONTRON, J.:

These actions were brought to recover taxes which were paid under protest on intangible property. The plaintiff was denied recovery in both actions and has appealed. The appeals have been consolidated for hearing in this court.

None of the facts are in dispute. The Commercial National Bank of Kansas City, hereafter referred to as plaintiff or bank, is...

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