Legal Opinion

State Ex Rel. Oklahoma Tax Commission v. Emery

Court of Civil Appeals of Oklahoma

Decided May 7, 1982No. 55570PublishedCited by 17 opinions

1Opinion of the Court

REYNOLDS, Judge:

The Oklahoma Tax Commission (Appellant) appeals from an order granting a motion to quash an Order to Appear and Answer as to Assets, a motion to dismiss, and a demurrer made by W. Everett Emery (Ap-pellee). Appellant also seeks reversal of the overruling of Attorney General’s Opinion No. 76-181. Appellee had been ordered to appear and answer as to assets based on an unsatisfied tax warrant issued 18 years previously.

Appellee filed a sales tax return on June 28, 1959, for the period January 1, 1958, through May 31, 1959. A monthly payment agreement was entered into by Appellee…

Also in this document: Concurrence.

2Cases cited8 opinions

  1. Earp v. Mid-Continent Petroleum Corp.Supreme Court of Oklahoma · 1933
  2. State Ex Rel. Commissioners of Land Office v. HallSupreme Court of Oklahoma · 1942
  3. White v. StateSupreme Court of Oklahoma · 1915
  4. Daube v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1944
  5. Franklin v. CarterCourt of Appeals for the Tenth Circuit · 1931

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

3Cited by17 opinions

  1. OSAGE NATION v. BD. OF COMMISSIONERS OF OSAGE COUNTY and OSAGE NATION v. OSAGE COUNTY BD. OF ADJUSTMENTSupreme Court of Oklahoma · 2017
  2. State Ex Rel. Cartwright v. TidmoreSupreme Court of Oklahoma · 1983
  3. State Ex Rel. State Insurance Fund v. JOA, Inc.Supreme Court of Oklahoma · 2003
  4. DEPT. OF SECURITIES EX REL. FAUGHT v. BlairSupreme Court of Oklahoma · 2010
  5. Oklahoma Department of Securities ex rel. Faught v. BlairSupreme Court of Oklahoma · 2010

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

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