Legal Opinion
Colbert Mill & Feed Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided January 21, 1941No. 29834PublishedCited by 19 opinions
1Opinion of the CourtHurst, J.
The question for decision here is whether, under the Consumers and Users Tax Act of 1937, art. 10, ch. 66, S. L. 1937, 68 O.S.A. §§ 1249-1249w, sales of specially prepared or mixed feed fed to livestock in preparing them for market or slaughter are taxable.
Plaintiff paid, under protest, the taxes for August and October, 1937, and filed this action to recover the taxes so paid. From a judgment in favor of the Oklahoma Tax Commission, this appeal was taken.
The record discloses that the plaintiff operates feeding pens adjacent to the Oklahoma City stockyards. It receives and feeds livestock,…
2Cases cited5 opinions
- Bankers Union Life Ins. Co. v. ReadSupreme Court of Oklahoma · 1938
- Kennedy v. State Board of Assessment & ReviewSupreme Court of Iowa · 1937
- Georgia Paper Stock Co. v. State Tax BoardSupreme Court of Georgia · 1932
- Smith Oil & Refining Co. v. Department of FinanceIllinois Supreme Court · 1939
- C. & E. Marshall Co. v. AmesIllinois Supreme Court · 1940
3Cited by19 opinions
- Canton Malleable Iron Co. v. PorterfieldOhio Supreme Court · 1972
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Holloway v. StateSupreme Court of Alabama · 1955
- United States v. Public Service Co.Court of Appeals for the Tenth Circuit · 1944
- Richardson v. KitchinAppellate Court of Illinois · 1979
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