Legal Opinion
In Re the Appeal of United Teleservices, Inc.
Supreme Court of Kansas
Decided July 9, 1999No. 80,692PublishedCited by 21 opinions
1Opinion of the Court
The opinion of the court was delivered by
Lockett, J.:
The Kansas Department of Revenue appeals the Board of Tax Appeals’ (BOTA) determination that resellers of long distance transmissions, who purchase the service of transmitting telephonic messages from others, are not public utilities as defined by K.S.A. 79-5a01 and, therefore, are not subject to valuation and tax assessment by the Kansas Division of Property Valuation (PVD).
United Telephone Long Distance Company (UTLD), a subsidiary of Sprint Corporation, began business in 1987 and first became liable for properly taxes in 1988. UTLD filed…
2Cases cited11 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Nordlinger v. HahnSupreme Court of the United States · 1992
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- In Re the Marriage of KillmanSupreme Court of Kansas · 1998
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Matjasich v. State of Kansas Department of Human ResourcesSupreme Court of Kansas · 2001
- Hartford Underwriters Insurance v. State Department of Human ResourcesSupreme Court of Kansas · 2001
- In re the Appeals of Various Applicants from a Decision of the Division of Property ValuationSupreme Court of Kansas · 2013
- Southwestern Bell Mobile Systems, Inc. v. Arkansas Public Service CommissionCourt of Appeals of Arkansas · 2001
- Estate of Pemberton v. John's Sports Center, Inc.Court of Appeals of Kansas · 2006
16 more not listed; retrieve them via the Exa API.