Union Pacific Railroad v. State Tax Commission

The opinion of the court was delivered by

Thiele, J.:

This appeal arises under the income tax law as ap*716plied to a corporation whose gross income is derived from property-located and business transacted in part within and in part without the state of Kansas.

The income tax law was enacted in 1933 and the return in question was the first to be made under the act by the appellee, which will be referred to hereafter as the company.

Some time prior to April 25, 1934, the company proposed a method of computing its return under what now appears as G. S. 1935, 79-3219. The proposed computation was based…