Oklahoma-Texas Trust v. Oklahoma Tax Commission

This is an appeal from an order of the Oklahoma Tax Commission denying the application for refund of income taxes which plaintiff had paid at corporation rates for the years 1940, 1941, and 1942.

The issue is presented here on the merits. No procedural question is involved. The one question presented is whether plaintiff was properly taxed as a corporation, or is taxable as an individual. In the latter event plaintiff is entitled to recover full refund.

The question turns on a construction of the statute. Does 68 O. S. 1941 § 874 apply or is the later section 884 of the same title applicable to…