Oklahoma Tax Commission v. Browne

This is an action to recover certain state income taxes for the year 1936.

Plaintiff was a citizen and resident of the State of Oklahoma in 1936. During that year he received a salary in the sum of $10,000 from a Louisiana corporation for services rendered within the State of Louisiana. That corporation has never been authorized to do, and has never done, any business in Oklahoma. During that year plaintiff derived other income from sources within the State of Oklahoma, and plaintiff sustained a loss of at least $5,558.72 in the operation of a sugar plantation lo-' cated in Louisiana, of which…