Consolidated Freightways, Inc. v. Flagg

AFFIRMED. REHEARING DENIED. This is an appeal by the plaintiff from a decree of the circuit court which holds that moneys paid to the plaintiff for transportation services rendered by it to the United States Army in the fall of 1943 were a part of its "gross earnings", as that term is defined in § 115-517, O.C.L.A., and that they were subject to the tax imposed by other provisions of § 115-517.

This proceeding was instituted under §§ 6-601 to 6-616, O.C.L.A. (Uniform Declaratory Judgments Act) for the purpose of securing a judicial declaration as to whether or not the sums above mentioned were…