Legal Opinion
Rock Island Refining Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided December 21, 1943No. 31555PublishedCited by 5 opinions
1Opinion of the Court
GIBSON, V. C. J.
This action was instituted in district court by Rock Island Refining Company pursuant to statutory authority against Oklahoma Tax Commission to recover certain income taxes paid under protest.
The taxes in question represented additional assessments made against plaintiff for each of the years 1939, 1940, and 1941.
The plaintiff, acting upon the theory that its income for those years was derived both from intrastate and interstate business within the meaning of 68 O. S. 1941 § 876, proceeded by statutory formula (68 O. S. 1941 § 878) to allocate for taxation in Oklahoma only the…
2Cases cited8 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Currin v. WallaceSupreme Court of the United States · 1939
- National Labor Relations Board v. FainblattSupreme Court of the United States · 1939
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Gwin, White & Prince, Inc. v. HennefordSupreme Court of the United States · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Western Auto Supply Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1958
- Oklahoma Tax Commission v. Southwestern Bell Telephone Co.Supreme Court of Oklahoma · 1964
- Cruse v. Stayput Clamp & Coupling Co.Supreme Court of Colorado · 1945
- Woods v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1945
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1962