Amoco Production Co. v. Armold, Director of Taxation

I respectfully suggest that under rules *653of appellate procedure to which this court has long adhered, the instant case should be reversed, period.

The Uniform Division of Income for Tax Purposes Act, K. S. A. 79-3271 to 79-3293, was adopted by the Kansas Legislature in 1963 “to provide for uniform allocation and apportionment of the state income taxes of any taxpayer doing a multi-state business.” (Western Natural Gas Co. v. McDonald, 202 Kan. 98, 99, 446 P. 2d 781.) According to an article by Keesling and Warren, California’s Uniform Division of Income for Tax Purposes Act, appearing in 15…