Legal Opinion

Colorado Interstate Gas Co. v. Beshears

Supreme Court of Kansas

Decided June 1, 2001No. 85,052PublishedCited by 15 opinions

1Opinion of the Court

The opinion of the court was delivered by

Davis, J.:

Colorado Interstate Gas Company and ANR Pipeline Company (the Pipelines) appeal from a decision of the district court granting summary judgment in favor of defendants Mark Beshears, Secretary of Revenue; David C. Cunningham, Director of the Division of Property Valuation (DPV); and the Department of Revenue of the State of Kansas (Department) in an action where the Pipelines alleged that the preferential tax treatment afforded railroads in Kansas but denied to the Pipelines violated Article 11, § 1 of the Kansas Constitution, K.S.A. 79-1439,…

2Cases cited17 opinions

  1. Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
  2. Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
  3. Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
  4. Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
  5. Bergstrom v. NoahSupreme Court of Kansas · 1999

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3Cited by15 opinions

  1. Waterview Resolution Corp. v. AllenSupreme Court of Kansas · 2002
  2. Gannon v. StateSupreme Court of Kansas · 2016
  3. In Re the Appeals of CIG Field Services Co.Supreme Court of Kansas · 2005
  4. Board of Johnson County Comm'rs v. JordanSupreme Court of Kansas · 2016
  5. In Re the Appeal of Sprint Communications Co., L.P.Supreme Court of Kansas · 2004

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