Legal Opinion
Stallings v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided July 19, 1994No. 73769PublishedCited by 26 opinions
1Opinion of the Court
WATT, Justice.
SUMMARY OF FACTS AND PROCEDURAL HISTORY
Appellants, Clyde Stallings, Denver Atkinson and Cecil Reynolds, are retired federal civil service employees who, for some period prior to 1989, voluntarily reported and paid state income taxes on their federal employee retirement benefits. On April 5, 1989, they filed suit in the District Court of Oklahoma County under 68 O.S.1981 § 2261 seeking a refund of those taxes from appellee, Oklahoma Tax Commission. Relying upon Davis v. Michigan Dept. of Treasury, 489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989), appellants alleged that the…
2Cases cited16 opinions
- Logan v. Zimmerman Brush Co.Supreme Court of the United States · 1982
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Ross v. OklahomaSupreme Court of the United States · 1988
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
11 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Rogers v. Dell Computer Corp.Supreme Court of Oklahoma · 2005
- DUTTON v. CITY OF MIDWEST CITYSupreme Court of Oklahoma · 2015
- Rogers v. Dell Computer Corp.Supreme Court of Oklahoma · 2005
- R.R. Tway, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995
- INDEPENDENT SCHOOL DISTRICT 52 v. HOFMEISTERSupreme Court of Oklahoma · 2020
21 more not listed; retrieve them via the Exa API.