Western Natural Gas Co. v. McDonald

The opinion of the court was delivered by

Fromme, J.:

This action involves the validity of an income tax assessment made by the director of revenue in the sum of $294,-363.09. The district court set the assessment aside and entered judgment in favor of appellee. The director has appealed.

The action was tried on a stipulation of facts. The basic stipulations indicate Western Natural Gas Company was authorized and did business in Kansas and fourteen other states. Western was an integrated oil company. Rs principal office from which the business was directed was in Houston, Texas. It was engaged…