CONTINENTAL OIL CO. v. IDEAL TRUCK LINES, INC.

No. 52,399

7 Kan. App. 2d 153 (1981)

638 P.2d 954

CONTINENTAL OIL COMPANY, Appellant, v. IDEAL TRUCK LINES, INC., Appellee.

Court of Appeals of Kansas.

Petition for review denied March 3, 1982.


Attorney(s) appearing for the Case

R. Douglas Sebelius, of Sebelius Law Office, of Norton, for the appellant.

Bruce W. Kent, of Ryan, Kent, Wichman, Walter and McClymont, Chartered, of Hays, for the appellee.

Before JUSTICE HERD, presiding, SWINEHART, J., and LEWIS L. McLAUGHLIN, District Judge Retired, assigned.


HERD, J.:

This is an appeal by Continental Oil Company (Conoco) from a judgment in favor of Ideal Truck Lines, Incorporated, holding Ideal did not owe Conoco $22,782.04 in federal excise taxes paid for Ideal by Conoco.

The facts are for the most part uncontroverted. Conoco is a major oil corporation operating out of Ponca City, Oklahoma. Ideal is a common carrier truck line operating out of Norton, Kansas. Ideal had been a direct retail sale consumer of diesel...

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