Legal Opinion
Post Oak Oil Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided February 21, 1978No. 51662, 51669PublishedCited by 10 opinions
1Opinion of the Court
LAVENDER, Vice Chief Justice.
For the purpose of this opinion, the two original actions are consolidated since the constitutionality of the same levied tax is involved, the conservation excise tax. 68 O.S.Supp.1977, §§ 1107 et seq. 1
Petitioner, Post Oak Oil Company (Post Oak), is an Oklahoma corporation that pro duces gas in Oklahoma. That gas is sold in both intrastate and interstate commerce. Petitioner, Forrest Rozzell (Rozzell) is a Little Rock, Arkansas, resident and consumer of gas produced in Oklahoma and repurchased by him from a purchaser buying in interstate commerce from Oklahoma…
2Cases cited6 opinions
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- United States v. VuitchSupreme Court of the United States · 1971
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- Wiseman v. BorenSupreme Court of Oklahoma · 1976
- State Ex Rel. Babb v. MathewsSupreme Court of Oklahoma · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Kimery v. Public Service Co. of OklahomaSupreme Court of Oklahoma · 1980
- Keating v. JohnsonSupreme Court of Oklahoma · 1996
- Ethics Commission v. KeatingSupreme Court of Oklahoma · 1998
- Commonwealth Edison Co. v. StateMontana Supreme Court · 1980
- Cities Service Gas Company v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1981
5 more not listed; retrieve them via the Exa API.