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IN RE TAX APPEAL OF CHIEF INDUSTRIES, INC.

No. 69,972

255 Kan. 640 (1994)

875 P.2d 278

IN THE MATTER OF THE APPEAL OF CHIEF INDUSTRIES, INC., REGARDING CORPORATE INCOME TAXES FOR F.Y.E. 6-25-82 THROUGH 6-28-85.

Supreme Court of Kansas.

Opinion filed June 3, 1994.

Attorney(s) appearing for the Case

Jeffrey L. Ungerer, of Jeffrey L. Ungerer, Attorney at Law, P.A., of Topeka, argued the cause, and Gayle P. Meierhoff, of the same firm, was with him on the briefs for appellant.

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

The opinion of the court was delivered by

McFARLAND, J.:

This is an appeal by Chief Industries, Inc., from an order of the Board of Tax Appeals (BOTA) which upheld the income tax audit determination by the Kansas Department of Revenue (Department) that the taxpayer's 1985 sale of common stock was "business income" under K.S.A. 79-3271(a), a percentage of which was apportionable to Kansas.

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