IN RE TAX APPEAL OF A.M. CASTLE & CO.

Attorney(s) appearing for the Case

David Prager, III of the Kansas Department of Revenue, argued the cause and Mark A. Burghart, general counsel, was with him on the brief for appellant.

S. Lucky DeFries, of Schroeder, Heeney, Groff & Coffman, a professional association, of Topeka, argued the cause and was on the brief for appellee.

John K. Van De Kamp, attorney general of the State of California, Robert F. Tyler, supervising deputy attorney general, Robert D. Milam, deputy attorney general, and Benjamin F. Miller, counsel for multistate tax affairs, were on the amicus curiae brief for the California Franchise Tax Board.

Gene Corrigan, executive counsel, of Boulder, Colorado, was on the amicus curiae brief for the Multistate Tax Commission.

David L. Skidgel, of McAnany, Van Cleave & Phillips, P.A., of Kansas City, F. Leo Faust and Albert D. Kramer, of Bartlesville, Oklahoma, and Herbert L. Awe and William L. Goldman, of Lee, Toomey & Kent, of Washington, D.C., were on the amicus curiae briefs for Phillips Petroleum Company.