DEPARTMENT OF REVENUE v. DOW CHEMICAL CO.

No. 53,382

231 Kan. 37 (1982)

642 P.2d 104

DEPARTMENT OF REVENUE, STATE OF KANSAS, AND MICHAEL LENNEN, SECRETARY OF REVENUE OF THE KANSAS DEPARTMENT OF REVENUE, Appellee, v. THE DOW CHEMICAL COMPANY, Appellant.

Supreme Court of Kansas.

Opinion filed March 19, 1982.


Attorney(s) appearing for the Case

William D. Dexter, of Olympia, Washington, argued the cause, and Alan F. Alderson, general counsel, Kansas Department of Revenue, and Craig A. Kreiser, attorney, Kansas Department of Revenue, were with him on the brief for appellee.

Neil Papiano, of Iverson, Yoakum, Papiano and Hatch, of Los Angeles, California, argued the cause, and David K. Robbins, of the same firm, Terrence G. Linderman, of The Dow Chemical Co., of Houston, Texas, and Eldon L. Ford, of Cosgrove, Webb and Oman, of Topeka, were with him on the brief for appellant.


The opinion of the court was delivered by

McFARLAND, J.:

This is a declaratory judgment action brought by the Department of Revenue and its Secretary, Michael Lennen, seeking a judicial determination that the Department: (1) has the authority to determine the liability of a corporation for Kansas corporate income taxes by the "combined reporting" method; and (2) is entitled to obtain information from defendant, Dow...

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