Legal Opinion
In Re Tax Appeal of Ford Motor Credit Co.
Supreme Court of Kansas
Decided May 30, 2003No. 88,334PublishedCited by 10 opinions
1Opinion of the Court
The opinion of the court was delivered by
Allegrucci, J.:
Ford Motor Credit Company (Ford Credit) filed a claim for a refund of sales tax paid on contracts that have been written off as bad debts. The Department of Revenue (Revenue) denied the refund request. The Board of Tax Appeals (BOTA) affirmed. Ford Credit appealed. The court transferred the case from the Court of Appeals. K.S.A. 20-3018(c).
The sole issue on appeal is whether Ford Credit, assignee of installment sales contracts, is entitled to receive a sales tax refund when it sustains a loss due to consumers’ defaulting on contracts.
The…
2Cases cited14 opinions
- Murphy v. NelsonSupreme Court of Kansas · 1996
- Puget Sound National Bank v. Department of RevenueWashington Supreme Court · 1994
- In Re the Appeal of University of Kansas School of MedicineSupreme Court of Kansas · 1999
- Executive Aircraft Consulting, Inc. v. City of NewtonSupreme Court of Kansas · 1993
- In Re Tax Appeal of Collingwood Grain, Inc.Supreme Court of Kansas · 1995
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Citifinancial Retail Services Division of Citicorp Trust Bank, FSB v. WeissSupreme Court of Arkansas · 2008
- Daimlerchrysler Services North America, LLC v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
- Department of Taxation v. Daimler-Chrysler Services North America, LLCNevada Supreme Court · 2005
- DaimlerChrysler Services North America, LLC v. Arizona Department of RevenueCourt of Appeals of Arizona · 2005
- STATE, DEPT. OF TAXATION v. DaimlerChryslerNevada Supreme Court · 2005
5 more not listed; retrieve them via the Exa API.