Legal Opinion
In Re Application of Kinnet
Court of Appeals of Kansas
Decided June 25, 1999No. 81,049PublishedCited by 3 opinions
1Opinion of the Court
PlERRON, J.:
Kinnet and Liberty Cellular, appellants, appeal the district court’s decision affirming the Kansas Board of Tax Appeals’ (BOTA) ruling that BOTA lacked subject-matter jurisdiction to consider an appeal. Appellants argue BOTA erroneously interpreted and applied K.S.A. 79-1702 and that BOTA’s order was unreasonable, arbitrary, and capricious. We affirm.
The facts in this case are undisputed. Kinnet is a Kansas corporation and a wholly owned subsidiary of Liberty Cellular, doing business as Kansas Cellular. Liberty Cellular and Kinnet (both hereinafter “Taxpayers”) are cellular…
2Cases cited15 opinions
- Symns v. GravesSupreme Court of Kansas · 1902
- Peden v. STATE, KANSAS DEPT. OF REVENUESupreme Court of Kansas · 1996
- State v. GreenSupreme Court of Kansas · 1989
- Dean v. StateSupreme Court of Kansas · 1992
- National Council on Compensation Insurance v. ToddSupreme Court of Kansas · 1995
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3Cited by3 opinions
- Shaffer v. City of TopekaCourt of Appeals of Kansas · 2002
- In Re the Tax Appeal of Dillon Real Estate Co.Court of Appeals of Kansas · 2010
- Attorney General Opinion No., Kansas Attorney General Reports2007