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IN RE TAX APPEAL OF WESTERN RESOURCES, INC.

No. 92,379.

281 Kan. 572 (2006)

IN THE MATTER OF THE APPEAL OF WESTERN RESOURCES, INC./ KANSAS GAS & ELECTRIC COMPANY, FROM AN ORDER OF THE DIVISION OF TAXATION ON DENIAL OF SALES AND USE TAX REFUND CLAIM.

Supreme Court of Kansas.

Opinion filed April 28, 2006.

Attorney(s) appearing for the Case

S. Lucky DeFries, of Coffman, DeFries & Nothern, of Topeka, argued the cause, and Jeffrey A. Wietharn, of the same firm, was with him on the briefs for appellant/cross-appellee Western Resources, Inc./Kansas Gas & Electric Co.

David J. Dunlap, of Legal Services Bureau, Kansas Department of Revenue, argued the cause and was on the briefs for appellee/cross-appellant Kansas Department of Revenue.

The opinion was delivered by

LUCKERT, J.:

In this sales and compensating use tax exemption case, the Board of Tax Appeals (BOTA) ruled that Western Resources, Inc./Kansas Gas & Electric Company (Taxpayer) was entitled to a refund of $2,676,245.51 for sales and compensating use tax paid on purchases of machinery and equipment used for manufacturing, processing, and distributing electricity for resale. The Taxpayer appeals that portion of BOTA's order ruling...

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