Beech Aircraft Corp. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Price, J.:

This appeal arises under the Kansas income tax act (G. S. 1949, 79-3201, et seq.). It involves the validity of an order of the state commission of revenue and taxation whereby it, in 1953, assessed additional Kansas income tax liability and interest thereon against Beech Aircraft Corporation (hereinafter referred to as taxpayer) for the fiscal year ending September 30, 1948.

The taxpayer appealed to the district court and that tribunal reversed the order of the commission. From that judgment the commission (hereinafter referred to as…