Legal Opinion
Famous Brands Distributors, Inc. v. Board of County Commissioners
Court of Appeals of Kansas
Decided May 19, 1995No. 72,026PublishedCited by 1 opinion
1Opinion of the Court
Rulon, J.:
Famous Brands Distributors, Inc., petitioner, appeals the decisions of the district court and the Board of Tax Appeals (BOTA) which found that petitioner did not qualify for exemption from ad valorem taxation under Art. 11, § 13(a)(2)(C) of the Kansas Constitution.
Essentially, we must determine if the district court erred when finding that petitioner’s goods were not in the stream of interstate commerce under the provisions of Art. 11, § 13(a)(2)(C) of the Kansas Constitution. We conclude the court did not err and affirm.
Distilled to their essence, the material facts are as follows:
P…
2Cases cited14 opinions
- Hiram Walker, Incorporated, and South Florida Liquor Distributors, Inc. v. A & S Tropical, Inc.Court of Appeals for the Fifth Circuit · 1969
- Colorado Interstate Gas Co. v. Board of County CommissionersSupreme Court of Kansas · 1990
- LUTHERAN HOME, INC. v. Board of County CommissionersSupreme Court of Kansas · 1973
- T-Bone Feeders, Inc. v. MartinSupreme Court of Kansas · 1985
- State v. HeffelmanSupreme Court of Kansas · 1994
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3Cited by1 opinion
- Cline v. MeisCourt of Appeals of Kansas · 1995