Sinclair Pipe Line Co. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Parker, C. J.:

The names of the parties in the court below appear in the title and will not be repeated. All parties defendant, except the City of Independence and the Board of Education of such city who answered, appeal from orders overruling motions to quash service of summons and demurrers.

Identical statements of the facts relied on by appellants to sustain their respective positions are set forth in the combined abstract and their four separate briefs. They read:

“This action was brought by the appellee to recover taxes paid under protest. The…