PEDEN v. STATE, KANSAS DEPT. OF REVENUE

No. 75,205.

261 Kan. 239 (1996)

930 P.2d 1

ERIC PEDEN and SHARON L. SMITH, for themselves and all others similarly situated, Appellees, v. STATE OF KANSAS, KANSAS DEPARTMENT OF REVENUE, NANCY PARRISH, Secretary of Revenue of the State of Kansas, and ALISA DOTSON, Director of Taxation of the State of Kansas, Appellants.

Supreme Court of Kansas.

Opinion filed December 20, 1996.


Attorney(s) appearing for the Case

Timothy B. Dyk, of Jones, Day, Reavis & Pogue, of Washington, D.C., argued the cause, and Gregory A. Castanias, of the same firm, and Richard Qxendale, general counsel, David A. Prager, III, and Frank Reeb, of the Kansas Department of Revenue, were with him on the briefs for appellants.

Michael E. Waldeck, of Niewald, Waldeck & Brown, P.C., of Kansas City, Missouri, argued the cause, and Angela K. Green, David T. Glynn, and Vincent F. O'Flaherty, of the same firm, of Overland Park, and Eric C. Peden and Steven J. Schleicher, of Schleicher Latz, P.C., of Kansas City, Missouri, were with him on the brief for appellees.


The opinion of the court was delivered by

ABBOTT, J.:

The plaintiff challenged the tax rate schedule found in the Kansas Income Tax Act (KITA), K.S.A. 79-3201 et seq., to the extent that tax rates imposed on single taxpayers are higher than the highest tax rate imposed on married taxpayers filing jointly. The Shawnee County District Court found that such tax rates under KITA were an unconstitutional violation...

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