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IN RE TAX APPEAL OF LEE APPAREL CO.

No. 85,855.

30 Kan. App.2d 240 (2002)

40 P.3d 974

In the Matter of the Appeal of LEE APPAREL COMPANY, INC.; TROUTMAN INDUSTRIES, INC.; BLUE BELL, INC.; From an Order of the Division of Taxation on Assessment of Corporate Income Tax.

Court of Appeals of Kansas.

Opinion filed February 15, 2002.

Attorney(s) appearing for the Case

James Bartle, of Legal Services Bureau, for appellant Kansas Department of Revenue.

S. Lucky DeFries and Jeffrey A. Wietharn, of Coffman, DeFries & Nothern, a Professional Association, of Topeka, for appellees Lee Apparel Company, Inc., et al.

Before KNUDSON, P.J., PIERRON and GREEN, JJ.

GREEN, J.:

This appeal arises out of the audit conducted by the Kansas Department of Revenue (the Department) on Lee Apparel Company, Inc. (Lee), Troutman Industries, Inc. (Troutman), and Blue Bell, Inc. (Blue Bell), collectively referred to as the taxpayers, for calendar years 1988 through 1990. As a result of its audit, the Department determined that the taxpayers, together with their parent company VF Corporation (VF), and VF's numerous other subsidiaries, were...

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