Legal Opinion
In Re the Appeal of A. M. Castle & Co.
Supreme Court of Kansas
Decided December 8, 1989No. 62,954PublishedCited by 13 opinions
1Opinion of the Court
The opinion of the court was delivered by
Holmes, J.:
This is an appeal by the Kansas Department of Revenue (the Department) from an order of the Kansas Board of Tax Appeals (the BOTA) which denied an additional assessment of income tax asserted by the Department against A.M. Castle & Co. (Castle) for the years 1977 through 1979. The denial of the assessment was based upon a determination by the BOTA that Castle and its wholly-owned subsidiary, Hy-Alloy Steels Company (Hy-Alloy), were not conducting a unitary business during the tax period.
In 1982, the Department determined that Castle and…
2Cases cited8 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Kansas State Board of Healing Arts v. FooteSupreme Court of Kansas · 1968
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
- Crawford Manufacturing Co. v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Tax Application of Lietz Constr. Co.Supreme Court of Kansas · 2002
- In Re Tax Appeal of Harbour Brothers Constr. Co.Supreme Court of Kansas · 1994
- In Re Tax Appeal of Alex R. Masson, Inc.Court of Appeals of Kansas · 1995
- In Re Tax Exemption Application of KaulSupreme Court of Kansas · 1997
- In Re Tax Appeal of Derby Refining Co.Court of Appeals of Kansas · 1992
8 more not listed; retrieve them via the Exa API.