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COLORADO INTERSTATE GAS CO. v. BESHEARS

No. 69,322, 69,323, 69,442

18 Kan. App. 2d 814 (1993)

860 P.2d 56

COLORADO INTERSTATE GAS COMPANY and ANR PIPELINE COMPANY, Appellants, v. MARK BESHEARS, SECRETARY OF REVENUE, et al., Appellees.

Court of Appeals of Kansas.

Petition for review filed October 7, 1993.

Attorney(s) appearing for the Case

Richard D. Greene, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, for appellants.

William E. Waters, of the State Department of Revenue, for appellees.

Before ELLIOTT, P.J., GREEN, J., and CARLOS MURGUIA, District Judge, assigned.

GREEN, J.:

This is a consolidated appeal. ANR Pipeline Company (ANR) and Colorado Interstate Gas Company (CIG) (collectively referred to as appellants or pipelines) appeal the decisions of the Board of Tax Appeals (BOTA) and the district court. Both BOTA and the district court have dismissed appellants' claim because of a lack of jurisdiction. The pipelines argue the denial of a review of their claims is a denial of...

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