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DICKERSON v. KANSAS DEPT. OF REVENUE

No. 67,693

253 Kan. 843 (1993)

863 P.2d 364

RICHARD DICKERSON, Appellee, v. KANSAS DEPARTMENT OF REVENUE, et al., Appellants.

Supreme Court of Kansas.

Opinion filed November 12, 1993.

Attorney(s) appearing for the Case

Brian Cox, special assistant attorney general, argued the cause and was on the brief for appellant Kansas Department of Revenue.

Vernon D. Grassie, of Girard, argued the cause and was on the brief for appellee.

The opinion of the court was delivered by

SIX, J.:

The central issue in this appeal is whether, under the unique facts of this case, a plea bargain in a criminal drug case collaterally estops a drug tax proceeding commenced by the Kansas Department of Revenue (KDR). Ancillary questions relating to exhaustion of administrative remedies, jurisdiction of the district court in the instant action, and the interpretation of our summary judgment Rule 141(b) (1992...

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