Oklahoma Tax Commission v. McAfee

DAVISON, Justice.

Oklahoma Tax Commission (defendant below) appeals from a judgment sustaining a motion for summary judgment in favor of K. E. McAfee, et al, (plaintiffs below).

Our narration of the pleadings and circumstances will be limited to those matters necessary to a determination of this appeal.

Plaintiffs filed suit to recover from the defendant a sum in excess of $120,000.00, assessed against them for income taxes, and paid under protest, claiming, among other things, that the defendant had no lawful authority to determine their liability and make the assessment against them by means…