Legal Opinion
Southwestern Gas & Elec. Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided February 10, 1953No. 34143PublishedCited by 4 opinions
1Opinion of the Court
JOHNSON, V.C.J.
The Southwestern Gas & Electric Company, hereinafter referred to as “protestant”, appealed from an order of the Oklahoma Tax Commission, hereinafter referred to as “Commission”, assessing income taxes against protestant for the years 1944 to 1947, inclusive, in the amounts set forth in the body of this opinion.
The written stipulation of the parties sets out the facts involved as follows:
The protestant is a Delaware corporation with its principal office in Shreveport, Louisiana, and is domesticated under the laws of Oklahoma and authorized to do business therein.
In 1941 and 1942…
2Cases cited29 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
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3Cited by4 opinions
- Oklahoma Tax Commission v. Southwestern Bell Telephone Co.Supreme Court of Oklahoma · 1964
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957
- Linear Films v. State Ex Rel. Tax Com'nCourt of Civil Appeals of Oklahoma · 1994
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957