Tradesmens National Bank of Oklahoma City v. Oklahoma Tax Commission

This action was instituted in the district court of Oklahoma county by the Tradesmens National Bank, herein after referred to as plaintiff, against the Oklahoma Tax Commission, hereinafter referred to as defendant, wherein it was sought to recover certain taxes paid by plaintiff under protest. The cause was tried to the court, a judgment was entered in favor of defendant, and plaintiff has appealed.

The tax involved herein was assessed against plaintiff under the provisions of section 16, art. 6, chap. 66, Session Laws 1935. The income against which the tax was levied consisted of dividends on…