Appeal of Producers Pipe & Supply Co. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Parker, J.:

This is an appeal by the Producers Pipe and Supply Company, a corporation, hereinafter referred to as the appellant, from a judgment of the district court of Shawnee County sustaining a final order of the State Commission of Revenue and Taxation, hereinafter referred to as the appellee, wherein the appellee had sustained an additional assessment of income tax made by the Director of Revenue against the appellant for the taxable years of 1948, 1949, and 1950.

At the outset it may be generally stated that the decisive issue involved on appeal…