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PANHANDLE EASTERN PIPE LINE CO. v. HERREN

No. 46,170

208 Kan. 119 (1971)

490 P.2d 416

PANHANDLE EASTERN PIPE LINE COMPANY, a Corporation, Appellant, v. PAULINE HERREN, County Treasurer of Reno County, Kansas; THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF RENO, STATE OF KANSAS; MARK YOUNGERS, County Clerk of Reno County, Kansas; RONALD F. DWYER, DIRECTOR OF PROPERTY VALUATION OF THE STATE OF KANSAS; STATE BOARD OF TAX APPEALS OF KANSAS AND STATE BOARD OF EQUALIZATION OF KANSAS; and CHARLES B. JOSEPH, RALPH McCARTY, EUGENE E. LEE and WILLIAM D. ANDERSON, JR., THE MEMBERS OF THE STATE BOARD OF TAX APPEALS OF KANSAS AND THE STATE BOARD OF EQUALIZATION OF KANSAS; and JOHN E. ROYSTON, ATTORNEY AND SECRETARY OF THE STATE BOARD OF TAX APPEALS OF KANSAS AND THE STATE BOARD OF EQUALIZATION OF KANSAS, Appellees.

Supreme Court of Kansas.

Order denying rehearing filed November 6, 1971.

ORDER DENYING REHEARING

The opinion of the court was

FROMME, J.:

The district court of Reno County dismissed plaintiff's action to recover a refund of taxes under the doctrine of forum non conveniens. In our original opinion we reversed. Thereafter motions for rehearing were filed in this case and in Panhandle Eastern Pipe Line Co. v. Dwyer, 207 Kan. 417, 485 P.2d 149

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