Supreme Court of Oklahoma, 1939

Kay County, Excise Board v. Kurn

Supreme Court of Oklahoma · Decided June 27, 1939 · Welch, Bayless, Corn, Davison, Danner, Riley, Osborn, Gibson, Hurst

91 P.2d 1091; 185 Okla. 330; 1939 OK 296; 1939 Okla. LEXIS 340 (Pacific Reporter, Second Series)

Cases that cite this one

4 later published cases cite this decision.

Mix v. City of Minneapolis (Minn. 1945)
Byford v. Town of Asher (Okla. 1994)
Smith v. Sharp (Idaho 1960)
City of Oklahoma City v. Baker (Okla. 1944)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

WELCH, V. C. J.

This appeal involves protest of the same item of appropriation, on the same ground, as that iuvovled in cause No. 29057, Kay County, Excise Board, v. Atchison. T. & S. F. Ry. Co., this day decided, 185 Okla. 327, 91 P.2d 1087. Upon that authority the judgment of the Court of Tax Review is reversed, and the protest is denied.

BAYLESS, C. J., and CORN, DAVISON, and DANNER, JJ., concur. RILEY, OSBORN, GIBSON, and HURST, JJ., dissent.

Dissenting Opinion

GIBSON, J.

(dissenting). I dissent to the majority opinion for the reasons staled in my dissenting opinion this day filed in the companion case, No. 29057, Kay County, Excise Board v. Atchison. Topeka & Santa Fe Railway Company, 185 Okla. 327, 91 P.2d 1087.

I am authorized to say that Justices RILEY. OSBORN, and HURST concur in this dissenting view.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.