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DENVER NATIONAL BANK v. STATE COMM. OF REVENUE & TAX.

No. 39,443

177 Kan. 274 (1955)

279 P.2d 257

THE DENVER NATIONAL BANK OF DENVER, COLORADO, Ancillary Executor of the Estate of Joseph J. Hall, Deceased, Appellee, v. THE STATE COMMISSION OF REVENUE AND TAXATION OF THE STATE OF KANSAS, Appellant.

Supreme Court of Kansas.

Opinion on rehearing filed January 22, 1955.

Attorney(s) appearing for the Case

Ervin G. Johnston, of Peru, and Paul Hurd, of Topeka, both argued the cause and were on the briefs for the appellant.

Richard M. Driscoll, of Russell, argued the cause and Jerry E. Driscoll, of Russell, was with him on the briefs for the appellee.

Harold R. Fatzer, attorney general, Thomas M. Evans, assistant attorney general, and Charles C. McCarter, assistant attorney general, as amicus curiae.

OPINION ON REHEARING

The opinion of the court was delivered by

SMITH, J.:

This is an opinion on rehearing. The judgment was affirmed in an opinion filed on July 6, 1954. (See Denver National Bank v. State Commission of Revenue & Taxation, 176 Kan. 617, 272 P.2d 1070.) This court sustained a motion for a rehearing and set the argument for our December session. It was reargued...

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