Legal Opinion
In Re Tax Appeal of Western Resources, Inc.
Court of Appeals of Kansas
Decided July 12, 1996No. 74,324PublishedCited by 5 opinions
1Opinion of the Court
Lewis, J.:
In 1991, Western Resources, Inc., (WRI) began to upgrade and change its computer system. In the process, it obtained a license for application software. The process cost WRI approximately $15 million. WRI contends that its application software is intangible personal property and not taxable. It believes that the Property Valuation Division (PVD) of the Kansas Depart ment of Revenue included the value of its application software in the unit value of WRI.
WRI demanded that the PVD deduct the appraised value of the application software from the total unit value determined. The PVD…
2Cases cited17 opinions
- Todd v. KellySupreme Court of Kansas · 1992
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Branson v. BushSupreme Court of the United States · 1920
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3Cited by5 opinions
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
- In Re Tax Appeal of Colorado Interstate Gas Co.Supreme Court of Kansas · 2003
- In Re the Appeal of Colorado Interstate Gas Co.Supreme Court of Kansas · 2000
- In Re the Equalization Appeal of LipsonCourt of Appeals of Kansas · 2010
- Gilreath v. General Elec. Co.District Court of Appeal of Florida · 2000