Legal Opinion
Income Tax Protest of Grasso v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided February 18, 2011No. 107,613. Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 1PublishedCited by 1 opinion
1Opinion of the Court
WM. C. HETHERINGTON, JR., Presiding Judge.
T1 Appellants Joseph F. Grasso, and his wife, Margaret J. Grasso, (collectively Taxpayers) seek review of an order of Appellee, the Oklahoma Tax Commission (the Tax Commission), denying their protest of additional income tax assessments for the tax years of 2003, 2004, 2005, and 2006. We REVERSE the order and remand for further proceedings.
STANDARD OF REVIEW
12 Article II of the Administrative Procedures Act (APA), 75 0.9.2001 §§ 808a-323, including § 8318 which addresses judicial review of final ageney orders, does not apply to the Tax Commission. 75…
2Cases cited15 opinions
- In Re RuffaloSupreme Court of the United States · 1968
- Morgan v. United StatesSupreme Court of the United States · 1938
- Jackson v. Independent School District No. 16Supreme Court of Oklahoma · 1982
- Lincoln Bank & Trust Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- Neumann v. Tax CommissionSupreme Court of Oklahoma · 1979
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3Cited by1 opinion
- Grasso v. OKLAHOMA TAX COM'NCourt of Civil Appeals of Oklahoma · 2011