UNITED PARCEL SERVICE, INC. v. ARMOLD

No. 47,724

218 Kan. 102 (1975)

542 P.2d 694

UNITED PARCEL SERVICE, INC., Appellee, v. HAROLD A. ARMOLD, Director of Taxation for the Department of Revenue of the State of Kansas, Appellant.

Supreme Court of Kansas.

Opinion filed November 8, 1975.


Attorney(s) appearing for the Case

William N. Lacy, of Topeka, argued the cause, and William L. Harris, Jr., also of Topeka, was with him on the brief for the appellant.

Leonard Singer, of Watson, Ess, Marshall & Enggas, of Kansas City, Missouri, argued the cause, and Gerald J. Letourneau, of Colmery, McClure, Funk, Letourneau & Wilkinson, of Topeka, was with him on the brief for the appellee.


The opinion of the court was delivered by

OWSLEY, J.:

The Director of Taxation for the Department of Revenue appeals from a judgment of the district court ordering the Department to refund the total amount of compensating use tax paid by United Parcel Service, Inc., on certain of its vehicles brought into the state. The sole issue for our determination is whether the district court erred in finding the vehicles in...

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