Peden v. STATE, KANSAS DEPT. OF REVENUE

The opinion of the court was delivered by

Abbott, J.:

The plaintiff challenged the tax rate schedule found in the Kansas Income Tax Act (KITA), K.S.A. 79-3201 et seq., to the extent that tax rates imposed on single taxpayers are higher than the highest tax rate imposed on married taxpayers fifing jointly. The Shawnee County District Court found that such tax rates under KITA were an unconstitutional violation of equal protection. The trial court also ruled that it had subject matter jurisdiction to hear the plaintiff’s claim for a tax refund, even though the plaintiff had not exhausted all of…