Legal Opinion
Ladd Petroleum Corp. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided January 17, 1989No. 62761PublishedCited by 7 opinions
1Opinion of the Court
SUMMERS, Justice.
Ladd Petroleum Corporation filed suit in District Court alleging that the Oklahoma Tax Commission’s assessment of additional gross production, petroleum excise, and conservation excise taxes violated its rights under the fourteenth amendment of the United States Constitution. At non-jury trial Ladd presented its evidence and the Commission demurred thereto. The court sustained the Commission’s demurrer, ruling that Ladd had failed to exhaust its administrative remedies and had failed to invoke the court’s subject matter jurisdiction. Ladd appeals. We find plaintiff's evidence…
2Cases cited11 opinions
- Hartford Steam Boiler Inspection & Insurance v. HarrisonSupreme Court of the United States · 1937
- LeFlore v. Reflections of Tulsa, Inc.Supreme Court of Oklahoma · 1985
- Cave Springs Public School District I-30 v. BlairSupreme Court of Oklahoma · 1980
- Apache Gas Products Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1973
- Suglove v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008
- Stallings v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- State Ex Rel. Oklahoma Tax Commission v. Texaco Exploration & Production, Inc.Supreme Court of Oklahoma · 2005
- Private Truck Council of America, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Private Truck Council of America, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
2 more not listed; retrieve them via the Exa API.