Oliver v. Lee County School District

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• in order to qualify for the merchants' inventory exemption under K.S.A. 79-201m , a taxpayer must establish that it is a \merchant\ and that its personal property qualifies as \inventory\ under the provisions of that statute

Source: CourtListener parenthetical corpus (CC0).