Legal Opinion
Rogers v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided November 5, 1952No. 34951PublishedCited by 24 opinions
1Opinion of the Court
GIBSON, Justice.
Plaintiff in error is executrix of the estate of Charles Leslie Fain, deceased, and in this opinion we shall refer to her as “Executrix”, and to defendant in error as “Commission”.
Charles Leslie Fain died, testate, February 4, 1944. On May 5, 1945, Executrix filed with the Commission an estate tax return showing a total tax liability of $23,-206.37, and paid said amount. Following its audit of the estate’s affairs the Commission assessed the estate taxes in the sum of $29,920.23, with a penalty of $278.55, and the additional tax was paid by Executrix. The increase in the tax…
2Cases cited13 opinions
- Sackett v. RoseSupreme Court of Oklahoma · 1916
- Wilson EstateSupreme Court of Pennsylvania · 1950
- In Re the Estate of KnightWashington Supreme Court · 1948
- Welch v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1941
- Wilson EstateSupreme Court of Pennsylvania · 1949
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- Estate of Kasishke v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1975
- Wiley Electric, Inc. v. BrantleySupreme Court of Oklahoma · 1988
- Forston v. HeislerSupreme Court of Oklahoma · 1959
- Atlantic Refining Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1959
19 more not listed; retrieve them via the Exa API.