Legal Opinion
State ex rel. Oklahoma Employment Security Commission v. Boise City Feed Yards, Inc.
Supreme Court of Oklahoma
Decided December 4, 1973No. Nos. 44919-44921Published
1Opinion of the Court
SIMMS, Justice:
The Oklahoma Employment Security Commission assessed Boise City Feed Yards, Inc., Cimarron County; Texas County Feed Yards, Inc., Texas County; and, Panhandle Feed Yards, Inc., Beaver County; for unemployment tax contributions. After a hearing before the Assessment Board, the Commission upheld the assessment. The Feed Yards each filed appeals in the District Court of their respective counties.
The case before this Court is a consolidation of the three appeals from judgments rendered in each of the District Courts in favor of the Feed Lots, holding the Feed Lots exempt from…
2Cases cited5 opinions
- Miller v. BurgerCourt of Appeals for the Ninth Circuit · 1947
- Weed v. Monfort Feed Lots, Inc.Supreme Court of Colorado · 1965
- Texas Employers' Ins. Ass'n v. DerrickCourt of Appeals of Texas · 1947
- People v. GiesbrechtCalifornia Court of Appeal · 1949
- Wilson v. Oklahoma Employment Security CommissionSupreme Court of Oklahoma · 1951