Legal Opinion
Redbird v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 14, 1997No. 87085PublishedCited by 13 opinions
1Opinion of the Court
SUMMERS, Vice Chief Justice.
¶ 1 Ernest and Gloria Redbird worked for the Bureau of Indian Affairs on Indian Trust land held for the tribes by the United States. He is an enrolled Kiowa Indian and she is an enrolled Apache. Both claim to also reside on Indian trust property. They paid their Oklahoma income taxes for the years 1979-1985, and in 1991 made an unsuccessful claim for refund to the Oklahoma Tax Commission, resulting in this appeal. If their claims were not barred by the statute of limitations this would present an important tax law question of first impression. But since the…
2Cases cited21 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Board of Comm'rs of Jackson Cty. v. United StatesSupreme Court of the United States · 1939
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3Cited by13 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- DUTTON v. CITY OF MIDWEST CITYSupreme Court of Oklahoma · 2015
- Compsource Mut. Ins. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2018
- COMPSOURCE MUTUAL INSUR. CO. v. STATE ex rel. OKLA. TAX COMM. and OKLA. ASSOC. OF ELECTRIC SELF INSURERS FUND v. STATE OF OKLA. TAX COMM.Supreme Court of Oklahoma · 2018
- Muskogee Fair Haven Manor Phase I, Inc. v. ScottSupreme Court of Oklahoma · 1998
8 more not listed; retrieve them via the Exa API.