Legal Opinion
Sowders v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided July 20, 1976No. 48516PublishedCited by 10 opinions
1Opinion of the Court
DAVISON, Justice:
The Oklahoma Income Tax Act, 68 O. S.1971 § 2355(A), in imposing the tax and setting the rates and the manner of computation, creates three classes as follows: single individuals and married individuals filing separately; heads of households as defined in the Internal Revenue Code; and married individuals filing jointly and surviving spouse to the extent and in the manner that a surviving spouse is permitted to file a joint return under the provisions of the Internal Revenue Code. Insofar as the issue now before us is concerned, we note that the prior statutes in the Oklahoma…
2Cases cited6 opinions
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Amidon v. KaneCommonwealth Court of Pennsylvania · 1971
- Kellems v. CommissionerUnited States Tax Court · 1972
- McCutchan v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1942
- Sowders v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Thayer v. Phillips Petroleum Co.Supreme Court of Oklahoma · 1980
- EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008
- Oklahoma State Election Board v. CoatsSupreme Court of Oklahoma · 1980
- Flint Resources Co. v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
- Matter of Income Tax ProtestSupreme Court of Oklahoma · 1989
5 more not listed; retrieve them via the Exa API.