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COLORADO INTERSTATE GAS CO. v. BESHEARS

No. 85,052.

271 Kan. 596 (2001)

24 P.3d 113

COLORADO INTERSTATE GAS COMPANY and ANR PIPELINE COMPANY, Appellants, v. MARK BESHEARS, Secretary of Revenue, et al., Appellees.

Supreme Court of Kansas.

Opinion filed June 1, 2001.

Attorney(s) appearing for the Case

Richard D. Greene, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, argued the cause, and Karen L. Pauley, of Colorado Interstate Gas Company, of Colorado Springs, Colorado, was with him on the briefs for appellant.

William E. Waters, of the Kansas Department of Revenue, argued the cause and was on the briefs for appellee.

The opinion of the court was delivered by

DAVIS, J.:

Colorado Interstate Gas Company and ANR Pipeline Company (the Pipelines) appeal from a decision of the district court granting summary judgment in favor of defendants Mark Beshears, Secretary of Revenue; David C. Cunningham, Director of the Division of Property Valuation (DPV); and the Department of Revenue of the State of Kansas (Department) in an action where...

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