Director of Taxation v. Kansas Krude Oil Reclaiming Co.

236 Kan. 450 (1984)

691 P.2d 1303

DIRECTOR OF TAXATION, DEPARTMENT OF REVENUE, Appellant,

v.

KANSAS KRUDE OIL RECLAIMING COMPANY, Appellee.

No. 56,515

Supreme Court of Kansas.

Opinion filed December 11, 1984.

Mark A. Burghart argued the cause, and William L. Edds, general counsel, Department of Revenue, was with him on the briefs for appellant.

Dale M. Sprague, of McPherson, argued the cause, and Timothy E. McCoy, of McPherson, was with him on the brief for appellee.

The opinion of the court was delivered by

LOCKETT, J.:

This is an appeal by the Director of Taxation from an order of the Kansas Board of…