Commercial National Bank v. Board of County Commissioners

The opinion of the court was delivered by

Fontron, J.:

These actions were brought to recover taxes which were paid under protest on intangible property. The plaintiff was denied recovery in both actions and has appealed. The appeals have been consolidated for hearing in this court.

None of the facts are in dispute. The Commercial National Bank of Kansas City, hereafter referred to as plaintiff or bank, is the Administrator with Will Annexed of the separate estates of Albert R. Jones and Mabel Neer Jones, both deceased. For the year 1958 the Albert R. Jones Estate had among its assets various…