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J.G. MASONRY, INC. v. DEPARTMENT OF REVENUE

No. 56,096

235 Kan. 497 (1984)

680 P.2d 291

IN THE MATTER OF THE APPEAL OF J.G. MASONRY, INC., FROM AN ORDER OF THE BOARD OF TAX APPEALS, STATE OF KANSAS, J.G. MASONRY, INC., Appellant, v. THE DEPARTMENT OF REVENUE OF THE STATE OF KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed April 27, 1984.

Attorney(s) appearing for the Case

Craig Towerman, of Ryder, Rose, Frensley & Shapiro, of Kansas City, Missouri, argued the cause, and David R. Frensley, of the same firm, and Scott E. Giffen, of Long & Giffen, of Mission, were with him on the briefs for appellant.

Cleo G. Murphy, of the Kansas Department of Revenue, argued the cause, and William L. Edds, general counsel, and Nancy E. Freund, of the Kansas Department of Revenue, were with her on the brief for appellee.

The opinion of the court was delivered by

MILLER, J.:

This is a taxpayer's appeal from a judgment of the Wyandotte District Court affirming an order of the Board of Tax Appeals which upheld an assessment of sales and compensating taxes by the Kansas Department of Revenue. J.G. Masonry, Inc., a masonry construction firm of Kansas City, Kansas, is the taxpayer and appellant. Following an audit of the taxpayer's records in 1980, the Department assessed additional...

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