IN RE TAX APPEAL OF PROFESSIONAL ENGINEERING CONSULTANTS

No. 94,021.

281 Kan. 633 (2006)

IN THE MATTER OF THE APPEAL OF PROFESSIONAL ENGINEERING CONSULTANTS, P.A., FROM AN ORDER OF THE DIVISION OF TAXATION ON DENIAL OF CERTAIN INCOME TAX CREDITS.

Supreme Court of Kansas.

Opinion filed April 28, 2006.


Attorney(s) appearing for the Case

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

Mark A. Burghart, of Alderson, Alderson, Weiler, Conklin, Burghart & Crow, L.L.C., of Topeka, argued the cause and was on the brief for appellee Professional Engineering Consultants, P.A.


The opinion was delivered by

LUCKERT, J.:

This is an appeal by the Kansas Department of Revenue (KDR) from a final order of the Kansas Board of Tax Appeals (BOTA) ruling that Professional Engineering Consultants, P.A. (PEC) qualified for a corporate income tax credit under K.S.A. 79-32,160a of the Job Expansion and Investment Credit Act of 1976, K.S.A. 79-32,153 et seq., for the tax year ending September 30, 1997. While several issues are raised, the...

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