Legal Opinion

Home-Stake Production Co. v. Board of Equalization

Supreme Court of Oklahoma

Decided June 14, 1966No. 41467PublishedCited by 20 opinions

1Opinion of the Court

IRWIN, Justice.

Protestant, Home-Stake Production Company, has appealed from a judgment of the district court, affirming a judgment of the Seminole County Equalization Board assessing taxes upon protestant’s personal property located within that county.

Protestant is engaged in the business of production of crude oil by secondary recovery, accomplished by waterflood development. For the taxable year 1963 protestant accepted a nominal assessment upon personal property on hand and paid taxes thereon. Protestant filed no statement of assessment for 1964 upon the ground that all personal property…

2Cases cited22 opinions

  1. Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
  2. In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
  3. State Ex Rel. Rucker v. TappSupreme Court of Oklahoma · 1963
  4. Magnolia Petroleum Co. v. StateSupreme Court of Oklahoma · 1935
  5. Wenner v. MotherseadSupreme Court of Oklahoma · 1927

17 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008
  2. Personal Loan & Finance Co. of Capitol Hill v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
  3. City of Idabel Ex Rel. Woodroof v. School District No. Five (5) of McCurtain CountySupreme Court of Oklahoma · 1967
  4. Save Ad Valorem Funding for Students v. Oklahoma Department of Environmental QualityCourt of Civil Appeals of Oklahoma · 2005
  5. Cumberland Operating Co. v. OgezSupreme Court of Oklahoma · 1988

15 more not listed; retrieve them via the Exa API.

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