Legal Opinion
In Re Tax Appeal of Chief Industries, Inc.
Supreme Court of Kansas
Decided June 3, 1994No. 69,972PublishedCited by 14 opinions
1Opinion of the Court
The opinion of the court was delivered by
*641McFarland, J.:
This is an appeal by Chief Industries, Inc., from an order of the Board of Tax Appeals (BOTA) which upheld the income tax audit determination by the Kansas Department of Revenue (Department) that the taxpayers 1985 sale of common stock was “business income” under K.S.A. 79-3271(a), a percentage of which was apportionable to Kansas.
The general background facts may be summarized as follows. Chief Industries is a nondomiciliary corporation whose principal office is located in Grand Island, Nebraska. Chief Industries’ Kansas activity is a…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Tilley v. Keller Truck & Implement Corp.Supreme Court of Kansas · 1968
- Symns v. GravesSupreme Court of Kansas · 1902
- Western Natural Gas Co. v. McDonaldSupreme Court of Kansas · 1968
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998
- Ex Parte Uniroyal Tire Co.Supreme Court of Alabama · 2000
- The Kroger Co. v. the Dept. of RevenueAppellate Court of Illinois · 1996
- Craig v. FedEx Ground Package System, Inc.Supreme Court of Kansas · 2014
- State, Department of Administration v. Public Employees Relations BoardSupreme Court of Kansas · 1995
9 more not listed; retrieve them via the Exa API.