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MATTER OF BHCMC, L.L.C.

No. 112,911.

408 P.3d 103 (2017)

In the MATTER OF the Appeal of BHCMC, L.L.C., d/b/a Boot Hill Casino & Resort.

Supreme Court of Kansas.

Opinion filed December 29, 2017.

Attorney(s) appearing for the Case

John Michael Hale , of Kansas Department of Revenue, Topeka, argued the cause, and Jennifer C. Bates , of the same agency, was on the brief for appellant.

Matthew J. Limoli , of Edgar Law Firm LLC, of Kansas City, Missouri, argued the cause, and Michael D. Pospisil , of the same firm, and Clinton E. Patty , of Frieden, Unrein & Forbes LLP, of Topeka, were with him on the brief for appellee.

In this appeal from a Board of Tax Appeals summary decision granting a compensating use tax refund to BHCMC, L.L.C., doing business as Boot Hill Casino & Resort, we address whether such a tax can be imposed on Boot Hill for electronic gaming machines it does not — and, under the law...

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