Legal Opinion
Wilson v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided May 8, 1979No. 50743PublishedCited by 48 opinions
1Opinion of the Court
HODGES, Justice.
This is an appeal by the Oklahoma Tax Commission [Commission] from the judgment of the district court, allowing recovery of $2,478.09, which was paid under protest, to the Commission as an additional assessment against the Estate of Charles Wilson, Deceased.
On March 29, 1972, the deceased deeded two quarter sections of land to his son, Melvin Wilson, appellee, and his daughter-in-law, Dorothy Wilson. Three months later, he executed a will deleting the devise of this property to his son. Charles Wilson died on February 20, 1975. The estate tax return was filed and the tax paid.…
2Cases cited14 opinions
- Milliken v. United StatesSupreme Court of the United States · 1931
- Shwab v. DoyleSupreme Court of the United States · 1922
- Beechwood Coal Co. v. LucasCourt of Appeals of Maryland · 1967
- CH Leavell & Company v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- Reitler v. HarrisSupreme Court of the United States · 1912
9 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Keating v. EdmondsonSupreme Court of Oklahoma · 2001
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Forest Oil Corp. v. Corporation Com'n of OklahomaSupreme Court of Oklahoma · 1991
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Trinity Broadcasting Corp. v. Leeco Oil Co.Supreme Court of Oklahoma · 1984
43 more not listed; retrieve them via the Exa API.