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BEECH AIRCRAFT CORP. v. STATE COMM. OF REV. & TAXATION

No. 39,758

177 Kan. 754 (1955)

282 P.2d 432

BEECH AIRCRAFT CORPORATION, Appellee, v. STATE COMMISSION OF REVENUE AND TAXATION, Appellant.

Supreme Court of Kansas.

Opinion filed April 9, 1955.

Attorney(s) appearing for the Case

Paul R. Wunsch, of Kingman, and Ervin G. Johnston, of Peru, argued the cause and were on the briefs for the appellant.

James D. Dye, of Wichita, argued the cause, and Dwight S. Wallace and Ellis D. Bever, both of Wichita, were with him on the briefs for the appellee.

The opinion of the court was delivered by

PRICE, J.:

This appeal arises under the Kansas income tax act (G.S. 1949, 79-3201, et seq.). It involves the validity of an order of the state commission of revenue and taxation whereby it, in 1953, assessed additional Kansas income tax liability and interest thereon against Beech Aircraft Corporation (hereinafter referred to as taxpayer) for the fiscal year ending September 30, 1948.

The taxpayer appealed...

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