Consumers Co-Operative Ass'n v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Wertz, J.:

This is an appeal from that part of a judgment of the district court of Montgomery county which sustained in part a final order of the State Commission of Revenue and Taxation entered in an appeal from an assessment of compensating (use) tax made against the appellant.

The appellant is a co-operative association, organized under the Co-operative Marketing Act of the State of Kansas, and is engaged in extensive manufacturing and merchandising operations. Included in its ventures is the ownership and operation of an oil refinery at Coffeyville,…