Legal Opinion

Southeastern, Inc. v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided April 12, 1960No. 38657PublishedCited by 9 opinions

1Opinion of the Court

JOHNSON, Justice.

This is a statutory proceeding brought to review the final order of the Oklahoma Tax Commission sustaining an assessment of use taxes against Southeastern, Inc., a contractor.

The admitted facts are that Southeastern was a private contractor and obtained a contract pursuant to competitive bidding by private contractors using F. H. A. mortgage financing to finance and build an armed services housing project, or, as referred to by protestant, a “Capehart Project,” consisting of 700 housing units. The contract designated Southeastern as the “eligible builder” and required it as…

2Cases cited5 opinions

  1. United States v. County of AlleghenySupreme Court of the United States · 1944
  2. Carpenter v. ShawSupreme Court of the United States · 1930
  3. Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
  4. Esso Standard Oil Co. v. EvansSupreme Court of the United States · 1953
  5. Harding v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1954

3Cited by9 opinions

  1. Phillips v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1978
  2. Globe Life & Accident Insurance Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1996
  3. Dow Jones & Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
  4. Texas Eastern Transmission Corp. v. BensonTennessee Supreme Court · 1972
  5. Gray v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1963

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