Legal Opinion
In Re Tax Appeal of Family of Eagles, LTD
Supreme Court of Kansas
Decided April 18, 2003No. 88,118PublishedCited by 5 opinions
1Opinion of the Court
The opinion of the court was delivered by
LUCKERT, J.:
This is an appeal from a notice of assessment of compensating use tax issued against Family of Eagles, LTD (FOE). The Kansas Department of Revenue (KDR) determined that FOE had a substantial nexus to Kansas justifying imposition of the duty to collect and remit tax payments required under the Kansas Compensating Tax Act, K.S.A. 79-3701 et seq. The Kansas Secretary of Revenue upheld the assessment, and FOE appealed to the Kansas Board of Tax Appeals (BOTA). BOTA found that FOE did not have a substantial nexus with the state of Kansas as…
2Cases cited12 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
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3Cited by5 opinions
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
- In Re Tax Appeal of Colorado Interstate Gas Co.Supreme Court of Kansas · 2003
- In Re the Equalization Proceeding of the Amoco Production Co.Court of Appeals of Kansas · 2004
- Sales v. Commissioner of Revenue ServicesConnecticut Superior Court · 2003
- In re the Appeal of National Catastrophe Restoration, Inc.Court of Appeals of Kansas · 2012