Legal Opinion
In Re Hughes Drilling Co.
United States Bankruptcy Court, W.D. Oklahoma
Decided June 26, 1987No. 19-10697PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM DECISION
RICHARD L. BOHANON, Bankruptcy Judge.
The Oklahoma Tax Commission seeks an order requiring the trustee to collect and remit applicable sales taxes upon an auction sale of personal property of the estate. Under an agreement the trustee collected the tax and placed it in a segregated account pending determination of the Commission’s claim.
The Oklahoma Sales Tax Code imposes a tax, with exceptions not pertinent here, upon all sales of tangible personal property within Oklahoma. Okla.Stat. tit. 68, §§ 1350-1372 (1981 & Supp.1986). The Tax Code defines a “vendor” as “[a]ny person…
2Cases cited15 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- England v. Louisiana State Board of Medical ExaminersSupreme Court of the United States · 1964
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- California State Board of Equalization v. George T. Goggin, Trustee of the Estate of Columbia Stamping and Manufacturing Corporation, BankruptCourt of Appeals for the Ninth Circuit · 1957
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- California State Board of Equalization v. Sierra Summit, Inc.Supreme Court of the United States · 1989
- In Re Richard D. Greene and Donna J. Greene, Husband and Wife, Debtors, Ross Richardson, Chapter 7, Trustee-Appellee v. Mt. Adams FurnitureCourt of Appeals for the Ninth Circuit · 1992
- In re SharifUnited States Bankruptcy Court, N.D. Illinois · 2017
- Sharifeh v. Fox (In re Sharif)United States Bankruptcy Court, N.D. Illinois · 2016
- In re Grand Jury ProceedingsDistrict Court, S.D. Ohio · 2000
5 more not listed; retrieve them via the Exa API.