Crawford Manufacturing Co. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Fatzer, J.:

This appeal arises under the income tax law as applied to a multi-state corporation whose gross income is derived from property located and business transacted in part within and in part without the state of Kansas. The principal question involved is the proper method of determining appellant’s income allocable to Kansas for income tax purposes.

Appellant, a Virginia corporation, is engaged in a multi-state manufacturing and selling business. It filed its Kansas income tax return for the taxable year ending July 31, 1949, and reported a net…