1. Home
  2. Browse Decisions
  3. Kan.
  4. 271 Kan.
  5. 271 Kan. 805 (2001)
 

IN RE TAX APPEAL OF FARM CREDIT SERVICES OF CENTRAL KANSAS

No. 84,404.

271 Kan. 805 (2001)

26 P.3d 695

IN THE MATTER OF THE APPEAL OF FARM CREDIT SERVICES OF CENTRAL KANSAS, et al., FROM AN ORDER OF THE DIVISION OF TAXATION ON DENIAL OF REFUND OF CORPORATE INCOME TAX.

Supreme Court of Kansas.

Opinion filed July 13, 2001.

Attorney(s) appearing for the Case

John Michael Hale, of Kansas Department of Revenue, was on the brief for appellant.

Eric S. Namee, of Hinkle Elkouri Law Firm L.L.C., of Wichita, was on the brief for appellee Farm Credit Services of Central Kansas.

The opinion of the court was delivered by

LOCKETT, J.:

The Kansas Department of Revenue (KDR) appeals the order of the Kansas Board of Tax Appeals (BOTA) that Farm Credit Services of Central Kansas (Production Credit Associations), entities chartered, organized, and operated pursuant to federal law, are not subject to the Kansas Income Tax Act, K.S.A. 79-3201 et seq.

Most of the pertinent facts are included in the parties' joint stipulations...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases