FIRST NAT'L BK OF MANHATTAN v. KAN. DEPT OF REV.

No. 63,428

13 Kan. App. 2d 706 (1989)

779 P.2d 457

THE FIRST NATIONAL BANK OF MANHATTAN, KANSAS, Appellant, v. KANSAS DEPARTMENT OF REVENUE, Appellee.

Court of Appeals of Kansas.

Opinion filed August 25, 1989.


Attorney(s) appearing for the Case

Charles W. German, Erich P. Hahn, and Jan F. Call, of Stinson, Mag & Fizzell, of Overland Park, for appellant.

David Prager, III, attorney, and Mark A. Burghart, general counsel, of Kansas Department of Revenue, of Topeka, for appellee.

Before ABBOTT, C.J., BRAZIL, J., and RICHARD W. WAHL, District Judge Retired, assigned.


BRAZIL, J.:

The First National Bank of Manhattan, Kansas, (First Bank) appeals from a Board of Tax Appeals (BOTA) order finding First Bank must pay a privilege tax based only on First Bank's taxable income and that First Bank and First Manhattan Bancorporation (Bancorp), a holding company which owns a majority of First Bank's stock, may not file a consolidated tax return for purposes of determining Kansas income tax liability. First Bank also appeals the BOTA's finding...

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