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In the Matter of ANR Pipeline Company
BVLaw
Full Text of Court Cases
November 7, 2003
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SIC:
4924
Natural Gas Distribution
NAICS:
221210
Natural Gas Distribution
Categories:
state taxation (incl. ad valorem)
Tags:
ad valorem
Case name:
In the Matter of ANR Pipeline Company
Citation:
2003 Kan. LEXIS 613
Country:
US
State or Federal:
State Court
State/Jurisdiction:
Kansas
Court:
Supreme Court
Judges:
Davis
Summary
At issue is the method of valuing income (historical or future), the capitalization rate for 1994 and 1995 (ANR's capital structure was skewed), and the inclusion of certain intangibles.