Legal Opinion
Cities Service Gas Co. v. McDonald
Supreme Court of Kansas
Decided March 7, 1970No. 45,554PublishedCited by 13 opinions
1Opinion of the Court
The opinion of the court was delivered by
O’Connor, J.:
The director of revenue has appealed from a judgment of the district court of Sedgwick county abating and setting aside an order of the Board of Tax Appeals sustaining an assessment against Cities Service Gas Company (hereinafter referred to as Gas Company) for additional corporate state income tax for the year 1958 in the amount of $128,462.67, plus interest. The additional assessment came about because of the director’s disallowance of a federal income tax deduction of $6,367,534 claimed on Gas Company’s 1958 Kansas return.
The over-all…
2Cases cited5 opinions
- Beneficial Corp. v. CommissionerUnited States Tax Court · 1952
- Trunkline Gas Company v. Collector of RevenueLouisiana Court of Appeal · 1966
- Alliegro v. Pan American Bank of MiamiDistrict Court of Appeal of Florida · 1962
- Cities Service Gas Company and Cities Service Company v. Federal Power CommissionCourt of Appeals for the Tenth Circuit · 1964
- Northern Natural Gas Producing Co. v. McCoySupreme Court of Kansas · 1966
3Cited by13 opinions
- Mid-America Television Co. v. State Tax CommissionSupreme Court of Missouri · 1983
- Standard Oil Company v. StateCourt of Civil Appeals of Alabama · 1975
- Arizona Department of Revenue v. Transamerica Title InsuranceArizona Supreme Court · 1979
- Kinney Shoe Corp. v. State Ex Rel. HansonNorth Dakota Supreme Court · 1996
- Armco Steel Corp. v. State Tax CommissionSupreme Court of Missouri · 1979
8 more not listed; retrieve them via the Exa API.