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IN RE APPEAL OF PANHANDLE EASTERN PIPE LINE CO.

No. 86,277.

272 Kan. 1211 (2002)

39 P.3d 21

In the Matter of the Appeal of PANHANDLE EASTERN PIPE LINE Co. and NATIONAL HELIUM CORP., et al., from a Denial of Refund of KANSAS CORPORATE INCOME TAX.

Supreme Court of Kansas.

Opinion filed January 25, 2002.

Attorney(s) appearing for the Case

John Michael Hale, of Kansas Department of Revenue, Legal Services Bureau, argued the cause and was on the briefs for appellant.

Paul H. Frankel, of Morrison & Forester LLP, of New York, New York, and Jack Glaves, of Glaves, Irby and Rhoads, of Wichita, argued the cause, and Donald J. Horttor, of Cosgrove, Webb & Oman, of Topeka, and Dennis Ng, of Dennis Ng & Associates, of Houston, Texas, were with them on the brief for appellees.

The opinion of the court was delivered by

ABBOTT, J.:

The Kansas Department of Revenue (Department) appeals the Board of Tax Appeals' (BOTA) final order finding that Panhandle Eastern Pipe Line Co. (Panhandle) and National Helium Corp. (Helium) were a unitary business under K.S.A. 79-32,141. At stake in this appeal is a corporate tax refund, including interest, of approximately $26 million. The Department appealed pursuant to K.S.A. 2000 Supp. 74-2426 and...

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