Legal Opinion

Fleming v. Oklahoma Tax Commission

Court of Appeals for the Tenth Circuit

Decided October 30, 1946No. 3264PublishedCited by 6 opinions

1Opinion of the Court

HUXMAN, Circuit Judge.

This was an action brought by Joseph P. Fleming and Aaron Colnon, trustees of the Chicago, Rock Island and Pacific Railway Company, a corporation, 1 against the Oklahoma Tax Commission, 2 to recover additional state income taxes which had been paid under protest for the years .1941 and 1942. The action was instituted in the United States District Court for the Western District of Oklahoma. It was tried to the court without a jury.

The Railroad is a transportation company engaged in the transportation of freight and passengers, and its principal source of income is the…

2Cases cited11 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
  3. Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
  4. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  5. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897

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3Cited by6 opinions

  1. Qualls v. Montgomery Ward & Co., Inc.Supreme Court of Arkansas · 1979
  2. Handlery v. Franchise Tax BoardCalifornia Court of Appeal · 1972
  3. Oklahoma Tax Commission v. Southwestern Bell Telephone Co.Supreme Court of Oklahoma · 1964
  4. Southwestern Gas & Elec. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1953
  5. Cook, Comm. of Rev. v. Ks. City Southern R.R. Co.Supreme Court of Arkansas · 1947

1 more not listed; retrieve them via the Exa API.

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