Dickerson v. Kansas Department of Revenue

The opinion of the court was delivered by

Six, J.:

The central issue in this appeal is whether, under the unique facts of this case, a plea bargain in a criminal drug case collaterally estops a drug tax proceeding commenced by the Kansas Department of Revenue (KDR). Ancillary questions relating to exhaustion of administrative remedies, jurisdiction of the district court in the instant action, and the interpretation of our summary judgment Rule 141(b) (1992 Kan. Ct. R. Annot. 124) are also considered.

KDR appeals the district court’s decision enjoining the collection of a tax assessment and fine…