44 P.3d 398 IN THE MATTER OF THE APPEAL OF NATIONAL COOPERATIVE REFINERY ASSOCIATION FROM AN ASSESSMENT OF KANSAS CORPORATE INCOME TAX. No. 87,295Supreme Court of Kansas Opinion filed: April 19, 2002. SYLLABUS BY THE COURT 1. ADMINISTRATIVE LAW — Board of Tax Appeals — Appeals from Director of Taxation and Director of Property Valuation. […]