Legal Opinion
In Re the Appeal of Panhandle Eastern Pipe Line Co.
Supreme Court of Kansas
Decided January 25, 2002No. 86,277PublishedCited by 11 opinions
1Opinion of the Court
The opinion of the court was delivered by
Abbott, J.:
The Kansas Department of Revenue (Department) appeals the Board of Tax Appeals’ (BOTA) final order finding that Panhandle Eastern Pipe Line Co. (Panhandle) and National Helium Corp. (Helium) were a unitary business under K.S.A. 79-32,141. At stake in this appeal is a corporate tax refund, including interest, of approximately $26 million. The Department appealed pursuant to K.S.A. 2000 Supp. 74-2426 and K.S.A. 77-621. The matter is before this court pursuant to a K.S.A. 20-3018(c) transfer.
The Department attempts to insert the red herring…
2Cases cited27 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
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3Cited by11 opinions
- Hamlin v. Kansas Department of RevenueSupreme Court of Kansas · 2009
- In Re Tax Appeal of City of WichitaSupreme Court of Kansas · 2002
- State v. GrahamSupreme Court of Kansas · 2003
- Rebel v. Kansas Department of RevenueSupreme Court of Kansas · 2009
- Dees v. MARION-FLORENCE UNIFIED SCHOOL DISTRICT NO. 408Court of Appeals of Kansas · 2006
6 more not listed; retrieve them via the Exa API.