Legal Opinion
In Re Harris, Upham & Co.
Supreme Court of Oklahoma
Decided April 25, 1944No. 30708PublishedCited by 8 opinions
1Opinion of the CourtOsborn, J.
The question presented by this appeal is whether or not certain brokerage accounts or receivables of the appellee, Harris, Upham & Company, are taxable under the provisions of 68 O. S. 1941 §§ 1501-1520 (art. 4, ch. 66, S. L. 1939), known as the Intangible Personal Property Tax Act.
Appellee is a copartnership engaged in the securities brokerage business, with its principal place of business in New York. On or before March 1, 1940, appellee filed with the county assessor of Oklahoma county a list of intangible personal property, and at the same time filed a written statement to the effect…
2Cases cited14 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Beidler v. South Carolina Tax CommissionSupreme Court of the United States · 1930
- First Bank Stock Corp. v. MinnesotaSupreme Court of the United States · 1937
- Grieves v. State Ex Rel. County Atty.Supreme Court of Oklahoma · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Von Ruden v. MillerSupreme Court of Kansas · 1982
- Green v. Burroughs Corp.District Court of Appeal of Florida · 1962
- Davis v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1971
- Seidenbach's v. Bland Terry Shoe Corp.Court of Appeals for the Tenth Circuit · 1961
- Thompson v. Bankers Investment CompanySupreme Court of Oklahoma · 1955
3 more not listed; retrieve them via the Exa API.