Legal Opinion
Ladd v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided September 18, 1984No. 60104PublishedCited by 6 opinions
1Opinion of the Court
DOOLIN, Justice.
The question before us is whether the State of Oklahoma, through the Oklahoma Tax Commission, is subject to the accepted common law rule that a lien on a party’s interest in joint tenancy property is extinguished when the party dies, terminating the joint tenancy. We hold that the state is subject to the rule, and we reverse the District Court’s decision.
The undisputed facts show that on or about February 21, 1961, Gertrude Evans, Eumon Evans and JoAnn Evans Taylor acquired by deed, as joint tenants and not as tenants in common, certain real property in Oklahoma County,…
2Cases cited18 opinions
- United States v. KnightSupreme Court of the United States · 1840
- Motz v. Central National BankAppellate Court of Illinois · 1983
- Zeigler v. BonnellCalifornia Court of Appeal · 1942
- State v. School District No. 3Supreme Court of Kansas · 1885
- State Ex Rel. Cartwright v. TidmoreSupreme Court of Oklahoma · 1983
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Howell Petroleum Corporation, Cross-Appellee v. Samson Resources Company, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1990
- Baker v. BakerCourt of Civil Appeals of Oklahoma · 1985
- Toma v. TomaSupreme Court of Oklahoma · 2007
- City of Oklahoma City v. Habana InnCourt of Civil Appeals of Oklahoma · 1987
- GOODSON v. MCCRORYCourt of Civil Appeals of Oklahoma · 2018
1 more not listed; retrieve them via the Exa API.