Emery v. Director of Revenue

The opinion of the court was delivered by

Price, J.:

This appeal arises under the Kansas compensating tax law — commonly referred to as the “use” tax.

The question presented is whether the materials which were purchased outside the state of Kansas and used in the construction of the Capehart Housing Project on the Fort Riley Military Reservation were subject to the tax.

The Director of Revenue and the Board of Tax Appeals ruled that such materials were subject to the tax. The “McKee-Emery Group,” the housing contractors (hereafter referred to as plaintiffs), appealed to the district court. The…