Supreme Court of Oklahoma, 1942

Roring v. Oklahoma Tax Commission

Supreme Court of Oklahoma · Decided February 3, 1942 · Riley, Welch, Osborn, Bay-Less, Gibson, Hurst, Arnold, Corn, Davi-Son

122 P.2d 997; 190 Okla. 253; 1942 OK 53; 1942 Okla. LEXIS 54 (Pacific Reporter, Second Series)

Opinion of the Court

RILEY, J.

The facts and applicable provisions of law in this case are in all respects the same as in the case In the Matter of the Protest of Harold C. Price, Bartlesville, Okla., against the Assessment of Additional Income Tax: for the Calendar Year 1938, No. 30243, 190 Okla. 261, 122 P. 2d 994, except as to the income tax year.

The rule there announced governs this case, which requires a reversal of the order of the Oklahoma Tax Commission. The syllabus in case No. 30243, supra, is adopted as the syllabus in this case.

The order of the Oklahoma Tax Commission appealed from herein is reversed.

WELCH, C. J., and OSBORN, BAY-LESS, GIBSON, HURST, and ARNOLD,, JJ., concur. CORN, V. C. J., and DAVI-SON, J., absent.

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