[DOWNLOAD] "Pemco, Inc. v. Kansas Dept. of Revenue" by Supreme Court of Kansas " eBook PDF Kindle ePub Free

eBook details

Title: Pemco, Inc. v. Kansas Dept. of Revenue
Author : Supreme Court of Kansas
Release Date : January 08, 1995
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

The opinion of the court was delivered by This is an appeal by the Kansas Department of Revenue (Department) from the decision of the district court invalidating K.A.R. 92-19-72 on the ground that it exceeded the statutory authority contained in K.S.A. 1994 Supp. 79-3602(a). The action arises from the Department's assessment of sales tax against Pemco, Inc.'s, rental of equipment to its wholly owned subsidiary, Clean Water Construction (Clean Water). The pertinent stipulated facts may be summarized as follows. Pemco is a corporation authorized to do business in Kansas, and only two persons own stock therein. Pemco is the parent of three