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AMOCO PRODUCTION CO. v. ARMOLD, DIRECTOR OF TAXATION

No. 47,050

213 Kan. 636 (1974)

518 P.2d 453

AMOCO PRODUCTION COMPANY, Formerly PAN AMERICAN PETROLEUM CORPORATION, Appellant, v. HAROLD A. ARMOLD, Director of Taxation for the State of Kansas, [as successor to JAMES T. McDONALD, Director of Revenue for the State of Kansas], Appellee.

Supreme Court of Kansas.

Opinion filed January 26, 1974.

Attorney(s) appearing for the Case

Ellis D. Bever and William Cobb, both of Wichita, argued the cause, and William E. Jetter, of Chicago, Illinois, was with them on the brief for the appellant.

O.F. Baldwin, of Topeka, argued the cause, and William L. Harris, Jr., of Topeka, was with him on the brief for the appellee.

The opinion of the court was delivered by

KAUL, J.:

This litigation stems from a requirement by the Director of Taxation that appellant, pursuant to provisions of the Uniform Division of Income for Tax Purposes Act (K.S.A. and K.S.A. 1973 Supp. 79-3271, et seq.) employ the "separate accounting" method rather than allocating and apportioning its multistate net income under the so-called "three-factor" formula method (K.S.A. 79-3279 to 79-3287, incl....

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