Legal Opinion
In Re Assessment of Sales Tax Against Knapp
Supreme Court of Oklahoma
Decided October 24, 1939No. 29047PublishedCited by 19 opinions
1Opinion of the CourtRiley, J.
This is an appeal from an order of the Oklahoma Tax Commission overruling the protest of Geo. L. Knapp, doing business as Knapp Advertising Company, and an order assessing sales tax against said protestant.
Protestant is engaged in the advertising business, advertising chiefly by outdoor billboards.
In the proceedings before the Tax Commission the parties entered into a written stipulation as to the facts, from which it appears protestant is a resident of Okmul-gee, Okla., with his principal place of business there. He owned billboards and other advertising structures located along the highways…
2Cases cited4 opinions
- Winter v. BarrettIllinois Supreme Court · 1933
- Ohio Tax CasesSupreme Court of the United States · 1914
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- Ohio River & Western Railway Co. v. DitteySupreme Court of the United States · 1914
3Cited by19 opinions
- Olson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1947
- Fisher-Stevens, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1972
- Owen v. MillerSupreme Court of Oklahoma · 1942
- Rogers County Bank v. CullisonSupreme Court of Oklahoma · 1940
- Essley v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
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