Ludwigs v. City of Kansas City

HENLEY, Judge.

This is a class action brought by plaintiffs, residents and taxpayers of Kansas City, on behalf of themselves and others similarly situated, seeking to recover from defendants 1 gross receipts taxes alleged to have been illegally collected during the period 1962 to 1969, inclusive, from members of the class by the utility companies and paid by them to the City. The amount sued for exceeds $2,000,000. On motion of defendants summary judgment was entered in their favor and plaintiffs appealed. The appeal was properly pending in this court on January 1, 1972, the effective date of…