Court of Appeals of Kansas February 15, 2002, No. 85,855 (In re the Appeal of Lee Apparel Co.)

Green, J.:

This appeal arises out of the audit conducted by the Kansas Department of Revenue (the Department) on Lee Apparel Company, Inc. (Lee), Troutman Industries, Inc. (Troutman), and Blue Bell, Inc. (Blue Bell), collectively referred to as the taxpayers, for calendar years 1988 through 1990.