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IN RE TAX APPEAL OF NEWTON COUNTRY CLUB CO.

No. 60,818

12 Kan. App. 2d 638 (1988)

753 P.2d 304

In the Matter of the Tax Appeal of NEWTON COUNTRY CLUB COMPANY.

Court of Appeals of Kansas.

Petition for review denied June 22, 1988.

Attorney(s) appearing for the Case

Robert D. Myers, of Robert D. Myers, P.A., of Newton, for the appellant, Newton Country Club Company.

Thomas E. Hatten, legal services, and Mark A. Burghart, general counsel, of the Kansas Department of Revenue, for the appellee.

Before SIX, P.J., BRISCOE and BRAZIL, JJ.

BRISCOE, J.:

The Newton Country Club (Club) appeals from an order of the Board of Tax Appeals (BOTA). By its order, the BOTA upheld an order by the Director of Taxation that denied the Club's request to set aside deficiency assessments issued against it for noncollection and payment of sales and liquor excise taxes.

On June 15, 1983, the Kansas Department of Revenue (Revenue) issued notices to the Club of assessments...

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