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CITIES SERVICE GAS CO. v. McDONALD

No. 45,554

204 Kan. 705 (1970)

466 P.2d 277

CITIES SERVICE GAS COMPANY, a Corporation, and CITIES SERVICE COMPANY, a Corporation, Appellees, v. JAMES T. McDONALD, Director of Revenue for the State of Kansas, Appellant.

Supreme Court of Kansas.

Opinion filed March 7, 1970.

Attorney(s) appearing for the Case

O.F. Baldwin, attorney for the Department of Revenue, argued the cause, and William L. Harris, Jr., of the Department of Revenue, was with him on the brief for the appellant.

George E. Peabody, of Oklahoma City, Oklahoma, and Ellis D. Bever, of Wichita, argued the cause, and Jack W. Wertz, Conrad C. Mount, and Charles V. Wheeler, of Oklahoma City, Oklahoma, and William M. Cobb, of Wichita, were with them on the brief for the appellees.

The opinion of the court was delivered by

O'CONNOR, J.:

The director of revenue has appealed from a judgment of the district court of Sedgwick county abating and setting aside an order of the Board of Tax Appeals sustaining an assessment against Cities Service Gas Company (hereinafter referred to as Gas Company) for additional corporate state income tax for the year 1958 in the amount of $128,462.67, plus interest. The additional assessment came about because...

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