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IN RE WEISGERBER

No. 96,550.

169 P.3d 321 (2007)

In the Matter of the Appeal of WEISGERBER, James P., from an Order of the Division of Taxation on Assessment of Income Tax.

Supreme Court of Kansas.

October 26, 2007.

Attorney(s) appearing for the Case

Mark A. Burghart, of Alderson, Alderson, Weiler, Conklin, Burghart & Crow, L.L.C., of Topeka, argued the cause and was on the briefs for appellant James P. Weisgerber.

James Bartle, general counsel, of Legal Services Bureau, Kansas Department of Revenue, argued the cause, and Michael D. Burrichter, of the same office, was with him on the brief for appellee Kansas Department of Revenue.

The opinion of the court was delivered by GREENE, J.:

James P. Weisgerber appeals a decision of the State Board of Tax Appeals (BOTA) upholding an assessment by the Kansas Department of Revenue, Division of Taxation (KDOR) of additional individual income tax, penalties and interest to Weisgerber for tax years 1999, 2000, and 2001, in the total amount of $577, based upon his failure to add back to his adjusted gross income all contributions to the Kansas Public Employees...

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