Pemco, Inc. v. Kansas Department of Revenue

258 Kan. 717 (1995)

PEMCO, INC., Appellee,

v.

KANSAS DEPARTMENT OF REVENUE, Appellant.

No. 73,030

Supreme Court of Kansas.

Opinion filed December 8, 1995.

James Bartle, of Kansas Department of Revenue, argued the cause and was on the briefs for appellant.

Alan F. Alderson, of Alderson, Alderson & Montgomery, of Topeka, argued the cause and was on the brief for appellee.

The opinion of the court was delivered by

McFARLAND, C.J.:

This is an appeal by the Kansas Department of Revenue (Department) from the decision of the district court invalidating K.A.R. 92-19-72 on the ground that it exceeded the…