Legal Opinion

Oklahoma Tax Commission v. City Vending of Muskogee, Inc.

Supreme Court of Oklahoma

Decided July 14, 1992No. 65602Published

1Opinion of the Court

835 P.2d 97 (1992)

OKLAHOMA TAX COMMISSION, Appellee,

v.

CITY VENDING OF MUSKOGEE, INC., Appellant.

No. 65602.

Supreme Court of Oklahoma.

July 14, 1992.

J. Lawrence Blankenship, Robert C. Jenkins, David Hudson, Stanley Johnston, Office of General Counsel, Oklahoma Tax Com'n, Oklahoma City, for appellee.

Jon Tom Staton, Muskogee, for appellant.

2Per curiam

Appellant, City Vending of Muskogee, Inc. (City Vending), was an Oklahoma based wholesaler of cigarettes licensed by appellee, the Oklahoma Tax Commission (OTC).[1] Wholesalers are required to purchase and affix tax stamps to cigarettes[2] with certain…

Also in this document: Concurrence · Opala; Concurring in the judgment; Concurrence · Wilson; Dissent.

3Cases cited54 opinions

  1. Stump v. SparkmanSupreme Court of the United States · 1978
  2. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  3. Bradley v. FisherSupreme Court of the United States · 1872
  4. Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
  5. Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991

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