Legal Opinion
In Re Tax Appeal of ANR Pipeline Co.
Supreme Court of Kansas
Decided November 7, 2003No. 89,578PublishedCited by 22 opinions
1Opinion of the Court
The opinion of the court was delivered by
Davis, J.:
ANR Pipeline Company (ANR) appeals from a Board of Tax Appeals’ (BOTA) decision regarding the value of its interstate company or its unit value for the years 1994 and 1995. ANR claims its unit value was overvalued because (1) sufficient consideration was not given to the Federal Energy Regulatory Commission (FERC) Order 636 in forecasting ANR’s future income, (2) intangible assets not subject to tax in Kansas were included in the unit values, and (3) BOTA’s adoption of overall capitalization rates were not supported by the weight of evidence.…
2Cases cited21 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Kansas Racing Management, Inc. v. Kansas Racing CommissionSupreme Court of Kansas · 1989
- In re the Appeal of Boeing Co.Supreme Court of Kansas · 1997
- ITT World Communications, Inc. v. City & County of San FranciscoCalifornia Supreme Court · 1985
- Munter v. Weil Corset Co.Supreme Court of the United States · 1923
16 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Jones v. Kansas State UniversitySupreme Court of Kansas · 2005
- Hilburn v. Enerpipe Ltd.Supreme Court of Kansas · 2019
- In Re the Appeals of CIG Field Services Co.Supreme Court of Kansas · 2005
- Clough v. Williams Production RMT Co.Colorado Court of Appeals · 2007
- In Re the Equalization Proceeding of the Amoco Production Co.Court of Appeals of Kansas · 2004
17 more not listed; retrieve them via the Exa API.