Legal Opinion
In Re Tax Appeal of AT & T Technologies, Inc.
Supreme Court of Kansas
Decided February 4, 1988No. 60,864PublishedCited by 6 opinions
1Opinion of the Court
The opinion of the court was delivered by
Holmes, J.:
This is an appeal by AT&T Technologies, Inc., (AT&T) from an order of the State Roard of Tax Appeals (ROTA) concerning assessment of state and local sales taxes upon certain of its services and a cross-appeal by the Kansas Department of Revenue from BOTA’s order setting aside the assessment of retailers’ compensating (use) tax on software programs transferred by AT&T to Southwestern Bell Telephone Company (Bell). The case was transferred from the Court of Appeals pursuant to K.S.A. 20-3018(c).
Appellant AT&T raises three issues on appeal as…
2Cases cited21 opinions
- Director of Taxation v. Kansas Krude Oil Reclaiming Co.Supreme Court of Kansas · 1984
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- Wirt v. EsreySupreme Court of Kansas · 1983
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
- American Totalisator Co. v. DubnoSupreme Court of Connecticut · 1989
- In Re the Appeals of Genesis Health ClubsCourt of Appeals of Kansas · 2009
1 more not listed; retrieve them via the Exa API.