Legal Opinion

Cox v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided April 16, 1946No. 32304PublishedCited by 7 opinions

1Opinion of the CourtBayless, J.

J. M. Cox appeals from an order of the Oklahoma Tax Commission refusing his application for an “off premises” retail beer dealer’s license. The record consists entirely of his testimony and various written instruments and a map or plat of the premises and surrounding locality. The commission gave no reason for the re fusal of the application. Here, it is argued by Cox that he met all of the personal, business, and statutory tests that are conditioned for the granting of such a license, and asserts that his application was denied arbitrarily and by erroneously judging his rights by the…

2Cases cited4 opinions

  1. Ratzell v. StateCourt of Criminal Appeals of Oklahoma · 1924
  2. Treasure Island Catering Co., Inc. v. State Board of EqualizationCalifornia Supreme Court · 1941
  3. Parente v. State Board of EqualizationCalifornia Court of Appeal · 1934
  4. Fenson v. State Liquor AuthorityNew York Supreme Court · 1934

3Cited by7 opinions

  1. Citizen Band Potawatomi Indian Tribe of Oklahoma v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1992
  2. Cope v. Childers, State AuditorSupreme Court of Oklahoma · 1946
  3. Opinion No., Oklahoma Attorney General Reports2006
  4. Opinion No. (1979), Oklahoma Attorney General Reports1979
  5. Stanley Heights Property Owners Ass'n v. WhitesideSupreme Court of Colorado · 1963

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