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IN RE APPLICATION OF ANGLE FOR RELIEF FROM TAX GRIEV.

No. 57,596

237 Kan. 817 (1985)

703 P.2d 825

IN THE MATTER OF THE APPLICATION OF GEORGE A. ANGLE FOR RELIEF FROM A TAX GRIEVANCE IN SEDGWICK COUNTY, KANSAS.

Supreme Court of Kansas.

Opinion filed July 26, 1985.

Attorney(s) appearing for the Case

Roger Sherwood, of Sherwood & Hensley, of Wichita, argued the cause, and Bryce A. Abbott, of the same firm, was with him on the brief for appellant, City of Eastborough.

Jay F. Fowler, of Foulston, Siefkin, Powers & Eberhardt, of Wichita, argued the cause, and Stanley G. Andeel, of the same firm, was with him on the brief for appellee, George A. Angle.

The opinion of the court was delivered by

MILLER, J.:

This is an appeal by the City of Eastborough from an order of the district court finding that certain intangibles belonging to the taxpayer, George A. Angle, had a business situs in the City of Wichita, and were thus not subject to the intangibles tax of the City of Eastborough for the year 1981.

Mr. Angle resides in the City of Eastborough, a city of the third class, which is surrounded on all...

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