CITIES SERVICE OIL CO. v. MURPHY

No. 45,178

202 Kan. 282 (1968)

447 P.2d 791

CITIES SERVICE OIL COMPANY and ASHLAND OIL AND REFINING COMPANY, Appellants. v. ANNE M. MURPHY [substituted for L.G. PHOENIX], County Treasurer of Haskell County, Kansas, et al., Appellees.

Supreme Court of Kansas.

Opinion filed December 7, 1968.


Attorney(s) appearing for the Case

Charles Vance, of Liberal, argued the cause, and Rex A. Neubauer, of Liberal, and Cecil C. Cammack, Graydon D. Luthey and R.O. Mason, all of Bartlesville, Oklahoma, and Arloe W. Mayne, of Ashland, Kentucky, were with him on the briefs for the appellants.

John C. Woelk, of Russell, argued the cause, and George D. Wagstaff and Lewis C. Carter, both of Topeka, and Arthur B. McKinley, County Attorney of Haskell County, were with him on the briefs for the appellees.


The opinion of the court was delivered by

KAUL, J.:

Plaintiffs-appellants brought this action pursuant to K.S.A. 79-2005 to recover ad valorem taxes for the year 1965 paid under protest on ten oil and gas leases. After a trial in district court, resulting in an adverse decision, plaintiffs perfected this appeal.

The leases in question were rendered for taxes as of January 1, 1965. In April 1965 the leases were assessed for ad valorem purposes by the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases