BICKNELL v. KANSAS DEPT. OF REVENUE

No. 120,935.

509 P.3d 1211 (2022)

O. Gene BICKNELL and O. Gene Bicknell as Administrator of the Estate of Rita J. Bicknell, Appellees, v. KANSAS DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Kansas.

Opinion filed May 20, 2022.


Attorney(s) appearing for the Case

James D. Oliver , of Foulston Siefkin LLP, of Overland Park, argued the cause, and Jeffery A. Jordan , of the same firm, of Wichita, and Jeremy L. Graber , of the same firm, of Topeka, were with him on the briefs for appellant.

Jay E. Heidrick , of Polsinelli PC, of Kansas City, Missouri, argued the cause, and Miriam E. C. Bailey , of the same firm, and R. Dan Boulware , pro hac vice, of the same firm, of St. Joseph, Missouri, were with him on the briefs for appellees.


This appeal is the culmination of over a decade's worth of litigation between O. Gene and Rita J. Bicknell and the Kansas Department of Revenue (KDOR). While the procedural history is complex and the evidentiary record is enormous, the controlling legal question throughout the litigation has remained...

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