Sprague Oil Service, Inc. v. Fadely

The opinion of the court was delivered by

Parker, C. J.:

This was an appeal by J. E. Kirchner, Director of Revenue of the State of Kansas, from an order of the district court of Shawnee County sustaining the motion of the Sprague Oil Service, Inc., to dismiss the Director’s appeal from an order of the Roard of Tax Appeals on grounds the appellant (Director) had no right to take the appeal and the district court was without jurisdiction to hear it. Ry proper order Richard T. Fadely, now Director of Revenue, has been substituted as appellant in this Court.

The salient facts involved are not in…