IN RE APPEAL OF ANGLE

No. 57,395

11 Kan. App. 2d 62 (1986)

713 P.2d 962

In the Matter of the Appeal of GEORGE ANGLE, d/b/a FRONTIER OIL COMPANY.

Court of Appeals of Kansas.

Opinion filed January 30, 1986.


Attorney(s) appearing for the Case

John C. Frieden, of Ralston, Frieden & Starrett, of Topeka; Stanley G. Andeel, of Foulston, Siefkin, Powers & Eberhardt, of Wichita; and Donald P. Schnacke, of Topeka, for appellant George Angle, d/b/a Frontier Oil Company.

Nancy E. Freund, of the Kansas Department of Revenue, of Topeka, for appellee State of Kansas.

Before REES, P.J., C. FRED LORENTZ, District Judge, assigned, and JOHN W. BROOKENS, District Judge Retired, assigned.


Petition for review denied 239 Kan. 627.

LORENTZ, J.:

This is an appeal by George Angle, d/b/a Frontier Oil Company, from an order of the Sedgwick County District Court affirming the determination of the Board of Tax Appeals that drill bits, casing and cement used in the drilling of an oil well are subject to the payment of a sales tax and are not exempt items under K.S.A. 79-3606(n).

The evidence is essentially undisputed, but a recitation is helpful...

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