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CAPITAL ELECTRIC LINE BUILDERS, INC. v. LENNEN

No. 54,308

232 Kan. 379 (1982)

654 P.2d 464

CAPITAL ELECTRIC LINE BUILDERS, INC., a Kansas Corporation, and J.H. MACKAY ELECTRIC COMPANY, INC., a Missouri Corporation, Appellants, v. MICHAEL LENNEN, Secretary of Revenue, Appellee.

Supreme Court of Kansas.

Opinion filed December 3, 1982.

Attorney(s) appearing for the Case

David Prager III, of Hardesty & Puckett - Chartered, of Topeka, argued the cause and Thomas F. Puckett, of the same firm, was with him on the brief for the appellants.

S. Luckey DeFries, Kansas Department of Revenue, argued the cause and Alan F. Alderson, general counsel, was with him on the brief for the appellee.

The opinion of the court was delivered by

HERD, J.:

This is a declaratory judgment action wherein petitioners seek to have K.S.A. 1981 Supp. 12-187 et seq, and K.A.R. 92-21-18 declared unconstitutional. The trial court held the statutes and the administrative regulation were constitutional and valid. This appeal followed. We reverse.

The facts are undisputed. Capital Electric Line Builders, Inc. (Capital...

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