Legal Opinion
Keck v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided September 10, 1940No. 29661PublishedCited by 33 opinions
1Opinion of the CourtOsborn, J.
George Keck, hereinafter referred to as appellant, appeals from an order of the Oklahoma Tax Commission assessing a motor vehicle license tax against certain property of appellant’s described as follows:
“One (1) Gar Wood Carryall Scraper, Serial No. 1907
“One (1) Gar Wood Carryall Scraper, Serial No. 1913
“One (1) Continental Carryall Scraper, Serial No. 1070.”
The tax was levied under the provisions of article 7, chapter 50, Session Laws, 1937, on the theory that these implements are “trailers” as defined by the provisions of that act, and taxable as such.
It is appellant’s contention that the…
2Cases cited2 opinions
- Oklahoma Natural Gas Co. v. Corporation CommissionSupreme Court of Oklahoma · 1923
- In Re BensonSupreme Court of Oklahoma · 1936
3Cited by33 opinions
- Moser v. Liberty Mutual Insurance Co.Supreme Court of Oklahoma · 1986
- Naylor v. Petuskey Ex Rel. District Court of Oklahoma CountySupreme Court of Oklahoma · 1992
- Cruse v. Board of County CommissionersSupreme Court of Oklahoma · 1995
- Ex Parte HiggsCourt of Criminal Appeals of Oklahoma · 1953
- Bishop v. Takata Corp.Supreme Court of Oklahoma · 2000
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