Legal Opinion
Olson v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided February 25, 1947No. 32891PublishedCited by 22 opinions
1Opinion of the CourtBayless, J.
The Oklahoma Tax Commission assessed a tax on the gross proceeds derived from operation of music machines owned by Don Olson under the authority of House Bill No. 59, 68 O. S. Supp. 1945, § 1541 et seq. Olson paid the tax under protest and filed an application for refund, which was heard and denied by the commission,, from which order he has appealed .to this court.
Olson contends that House Bill 59 is invalid because it fails to levy a tax upon a specific taxable subject. The title of House Bill 59 is as follows:
“An Act levying a tax of ten per cent (10%) on the gross deposits in…
2Cases cited14 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Emeric v. AlvaradoCalifornia Supreme Court · 1884
- Baker v. DruesedowSupreme Court of the United States · 1923
- State Ex Rel. Evans v. KozerOregon Supreme Court · 1925
- County of Sussex v. JarrattSupreme Court of Virginia · 1921
9 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Tracfone Wireless, Inc. and Virgin Mobile USA, L.P. v. Commission on State Emergency CommunicationsTexas Supreme Court · 2013
- Andrews v. LathropSupreme Court of Vermont · 1974
- EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008
- Associated General Contractors of South Dakota, Inc. v. SchreinerSouth Dakota Supreme Court · 1992
- Special Indemnity Fund v. WeberSupreme Court of Oklahoma · 1995
17 more not listed; retrieve them via the Exa API.