Legal Opinion
Lincoln Bank & Trust Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided February 11, 1992No. 70071, 67635PublishedCited by 48 opinions
1Opinion of the Court
OP ALA, Chief Justice.
The issues to be decided are: (1) Does the district court have jurisdiction to inquire into the underlying basis for administrative process by which the Oklahoma Tax Commission seeks to inspect a state bank’s financial records upon the belief that the bank has failed to report property deemed abandoned by the Uniform Disposition of Unclaimed Property Act (60 O.S.1981 § 651 et seq.)? (2) Does the Financial Privacy Act (6 O.S.1981 § 2201 et seq.) pose a barrier to the Commission’s search for unreported abandoned property via its own administrative process? and (3) Did the…
2Cases cited21 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Marshall v. Barlow's, Inc.Supreme Court of the United States · 1978
- United States v. MillerSupreme Court of the United States · 1976
- Texas v. New JerseySupreme Court of the United States · 1965
- Wells v. ShriverSupreme Court of Oklahoma · 1921
16 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Kenman Engineering v. City of UnionCourt of Appeals for the Tenth Circuit · 2002
- Johnson v. Board of Governors of Registered DentistsSupreme Court of Oklahoma · 1996
- Broadway Clinic v. Liberty Mutual Insurance Co.Supreme Court of Oklahoma · 2006
- HALL v. THE GEO GROUP, INCSupreme Court of Oklahoma · 2014
- LCR, INC. v. Linwood PropertiesSupreme Court of Oklahoma · 1996
43 more not listed; retrieve them via the Exa API.