Legal Opinion · Dissent

Oklahoma Goodwill Industries, Inc. v. Oklahoma Employment Security Commission

Supreme Court of Oklahoma

Decided July 7, 2009No. 102,539Published

1Dissent

OPALA, J.,

with whom TAYLOR, V.C.J., joins, dissenting

T1 In publiclaw litigation the duty is ours-neither that of the litigants nor that of the trial court-to frame the issues to be resolved on review. The court decides this case today solely on the issues pressed by the taxpayer and conveniently forgets that this is not a private controversy but one in which this court alone is required to formulate the issues to be reached for disposition.1

12 As I analyze the record before us, the sole issue that is dispositive of the case and must be reached here is whether Oklahoma Goodwill Industries…

2Cases cited8 opinions

  1. Stone v. WhiteSupreme Court of the United States · 1937
  2. R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
  3. Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
  4. United States v. Jefferson-Pilot Life Insurance CompanyCourt of Appeals for the Fourth Circuit · 1995
  5. Amos v. Spiro Public SchoolsSupreme Court of Oklahoma · 2004

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