Legal Opinion
TPQ Investment Corp. v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided February 10, 1998No. 85150PublishedCited by 6 opinions
1Opinion of the Court
ALMA WILSON, Justice:
¶ 1 The issue in this appeal is whether the Oklahoma Tax Commission correctly determined that the appellant, TPQ Investments Corporation (TPQ) and its wholly owned subsidiary, Pro-Quip Corporation (Pro-Quip) are not entitled to the invest-menVjobs credit allowed by § 2357.4 of title 68 for the tax year 1986.1 The Court of Civil Appeals reversed and remanded. We have previously granted certiorari, and affirm the order of the Oklahoma Tax Commission.
¶ 2 The taxpayer in this case is a holding company, TPQ, which was formed by a corporate management group for the purpose of…
2Cases cited4 opinions
- Omaha Public Power District v. Nebraska Department of RevenueNebraska Supreme Court · 1995
- Keyes v. CHAMBERSOregon Supreme Court · 1957
- Essley v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- National Bank of Tulsa v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1963
3Cited by6 opinions
- Geoffrey, Inc. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2006
- Pennmark Resources Co. v. Oklahoma Corp. CommissionCourt of Civil Appeals of Oklahoma · 2000
- Ford Roofing & Sheet Metal Co. v. VenegasCourt of Civil Appeals of Oklahoma · 2004
- IN THE MATTER OF THE INCOME TAX PROTEST OF RAYTHEON COMPANYSupreme Court of Oklahoma · 2022
- Oklahoma Fixture Co. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1998
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