Legal Opinion
Estate of Sieber v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided October 23, 2001No. 95,500PublishedCited by 5 opinions
1Opinion of the Court
KEITH RAPP, Judge:
T1 The Estate of Ernest L. Sicher (Estate), Protestant before the Oklahoma Tax Commission, (OTC) appeals the OTC's Order Adopting Findings and Conclusions of its Administrative Law Judge (ALJ) which resulted in the inclusion of the value of the Ernest L. Sieber Trust (Trust) in the taxable estate of Ernest L. Sieber (Decedent) for Oklahoma estate tax purposes. The authority for this appeal is 68 0.8. Supp.2000, § 225.
BACKGROUND
12 The facts are straightforward. At first, the OTC audit staff added the Trust's value into the Estate on the ground that the Trust was revocable. 1…
2Cases cited31 opinions
- Salve Regina College v. RussellSupreme Court of the United States · 1991
- Neil Acquisition, L.L.C. v. Wingrod Investment Corp.Supreme Court of Oklahoma · 1996
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Nolana Development Ass'n v. CorsiTexas Supreme Court · 1984
- State ex rel. Department of Human Services ex rel. Jones v. BaggettSupreme Court of Oklahoma · 1999
26 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Carlson v. Sweeney, Dabagia, Donoghue, Thorne, Janes & PagosIndiana Court of Appeals · 2007
- Edwards v. UriceCourt of Civil Appeals of Oklahoma · 2004
- Gamble v. MaloneCourt of Civil Appeals of Oklahoma · 2008
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009