IN RE K-MART CORP.

No. 54,348

232 Kan. 387 (1982)

654 P.2d 470

IN THE MATTER OF THE APPEAL OF K-MART CORPORATION FROM AN ORDER OF THE DIRECTOR OF TAXATION DATED FEBRUARY 8, 1980, AND THE ORDER OF THE KANSAS STATE BOARD OF TAX APPEALS DATED OCTOBER 31, 1980, SUSTAINING A COMPENSATING USE TAX ASSESSMENT.

Supreme Court of Kansas.

Opinion filed December 3, 1982.


Attorney(s) appearing for the Case

Benjamin J. Neill, of Hamill, Lentz, Neill & Dwyer, of Mission, argued the cause and was on the brief for appellant.

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


The opinion of the court was delivered by

HOLMES, J.:

K-Mart Corporation has appealed a decision of the district court which affirmed an order of the Kansas Board of Tax Appeals (BOTA), which had sustained a compensating use tax assessment against the appellant. The tax was assessed under the Kansas Compensating Tax Act (K.S.A. 79-3701 et seq.).

On February 8, 1979, the Director of Taxation, through...

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