191 P.3d 320 DANIEL M. BLOMGREN, Appellant, and JILL M. BLOMGREN, Plaintiff/Cross-appellee, v. KANSAS DEPARTMENT OF REVENUE, Appellee/Cross-appellant. No. 96,839.Court of Appeals of Kansas. Opinion filed August 29, 2008. SYLLABUS BY THE COURT1. ADMINISTRATIVE LAW — Exhaustion of Administrative Remedies — Judicial Review. As a general rule, administrative remedies must be exhausted before judicial review […]