Northern Natural Gas Producing Co. v. McCoy

The opinion of the court was delivered by

Fatzer, J.:

The Northern Natural Gas Producing Company, hereafter referred to as appellant, has appealed from the judgment of the district court affirming an order of the Board of Tax Appeals (K. S. A. 74-2433, et seq.) sustaining an assessment of additional *741corporate state income tax liability for the taxable year 1960, in the amount of $79,934.81.

The appellant is a Delaware corporation engaged in the business of exploring for, producing, processing, and selling natural gas, oil and liquid hydrocarbons in seventeen states, including Kansas, and two…