Legal Opinion

County Board of Equalization v. Muskogee Industrial Finance Corp.

Supreme Court of Oklahoma

Decided November 29, 1960No. 38502PublishedCited by 22 opinions

1Opinion of the Court

JOHNSON, Justice.

The Pittsburg County Board of Equalization denied the Muskogee Industrial Finance Corporation’s protest of allegedly arbitrary tax assessments against it of certain intangible property. The said corporation appealed to the District Court of Pitts-burg County, and the District Court reversed the action of the Equalization Board, resulting in this appeal.

The assessments were made for the first time in 1955 and included past years beginning in 1952. The taxes so assessed were paid under protest pending determination of the appeal.

The sole issue involved in the case here on…

2Cases cited7 opinions

  1. Magnolia Pipe Line Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
  2. Plummer v. DavisSupreme Court of Oklahoma · 1934
  3. Oklahoma Tax Commission v. Liberty National Bank & Trust Co. of Oklahoma CitySupreme Court of Oklahoma · 1955
  4. Hunter, County Treasurer v. State City of ShawneeSupreme Court of Oklahoma · 1916
  5. Love v. SilverthornSupreme Court of Oklahoma · 1940

2 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. Minie v. HudsonSupreme Court of Oklahoma · 1997
  2. City of Duncan v. BinghamSupreme Court of Oklahoma · 1964
  3. Wilson v. FosterSupreme Court of Oklahoma · 1979
  4. Irwin v. IrwinSupreme Court of Oklahoma · 1965
  5. Special Indemnity Fund v. FigginsSupreme Court of Oklahoma · 1992

17 more not listed; retrieve them via the Exa API.

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