In Re Appeal of Barton-Dobenin

The opinion of the court was delivered by

Davis, J.:

Taxpayers Joseph and Elizabeth Barton-Dobenin appeal from an order issued by the Board of Tax Appeals (BOTA) denying them a Kansas individual income tax credit for the 1995 tax year for taxes paid to tire Czechoslovakian Republic. The taxpayers argue that the Department of Revenue’s interpretation of K.S.A. 79-32,111(a) (Ensley 1989) allowing a partial credit for taxes paid to other states but not for taxes paid to other nations, violated the Foreign Commerce Clause of the United States Constitution. U.S. Const, art I, § 8, cl. 3. For the…