Opinion ID: 6342649
Heading Depth: 2
Heading Rank: 2

Heading: KDOR Preserved the Issue for Review

Text: Before reaching the merits, we first address the Bicknells' preservation argument. As the party asserting district court error on this issue, KDOR has the burden to designate a record sufficient to present its facts and arguments to the appellate courts and to establish its claims. See Friedman v. Kansas State Bd. of Healing Arts, 296 Kan. 636, 644, 294 P.3d 287 (2013). Quite simply, KDOR must develop a record that enables appellate courts to conduct meaningful review of the issue. See Breedlove v. State, 310 Kan. 56, 60, 445 P.3d 1101 (2019). In its Journal Entry Regarding Kansas Department of Revenue's Motion to Dismiss, the district court said it had considered the written submissions by the parties, and heard oral argument. The Bicknells contend the district court's reference to oral argument proves that the transcripts from the motion hearing are required for meaningful review. The Bicknells liken this case to AkesoGenX Corp. v. Zavala, 55 Kan. App. 2d 22, 407 P.3d 246 (2017). There, defendant moved to set aside a default judgment. After conducting a hearing, the district court denied the motion. In the journal entry of judgment, the district court stated only that the motion was denied for the reasons stated 16 on the record. On appeal, defendant failed to include a transcript of the motion hearing as part of the record. The Court of Appeals held that defendant failed to designate a record establishing prejudicial error. 55 Kan. App. 2d at 42. But unlike AkesoGenX, here the district court's journal entry of judgment does not merely cite the hearing transcript as support for its decision. Rather, the district court's journal entry addresses each of the arguments KDOR advanced in support of dismissal, including its venue challenge. There is no indication the district court arrived at its decision based on issues or information outside the pleadings and motions in the record. Nor do the Bicknells make such a claim. The Bicknells do note that the district court asked questions at the motion hearing about a sizable tax deposit they paid rather than posting an appellate bond under K.S.A. 75-5153. But the district court does not mention this issue when addressing the venue challenge in its journal entry. And there is no other indication these questions factored into the ruling. Because we have the same access to the factual allegations in the Bicknells' petition and the arguments each party advanced in their briefing, we are in just as good a position as the district court to address the merits. Thus, we agree with the Court of Appeals that KDOR adequately preserved the issue for appeal.