Manhattan Const. Co. v. Oklahoma Tax Commission

This is an appeal by Manhattan Construction Company, herein referred to as appellant, from an order of the Oklahoma Tax Commission, herein referred to as Commission, denying its claim for a refund because of an alleged overpayment of its state income tax for the year 1942 and denying its protest in part against the assessment of additional income tax against it for that year.

The claim for refund is made under the provisions of 68 O. S. 1941 §873, subdivisions (c) and (d).

The main facts are stipulated. It is stipulated appellant’s taxable year is the calendar year and keeps its books on the…