Fort Howard Paper Co. v. State Ex Rel. Oklahoma Tax Commission

MEANS, Judge.

Taxpayer appeals from an order of the Oklahoma Tax Commission which assessed additional corporate income tax for the year 1977. Having reviewed the record and applicable law, we reverse.

This appeal concerns a dispute between Ft. Howard Paper Company, a corporation domiciled in Wisconsin and doing business in Oklahoma, and the Oklahoma Tax Commission. The controversy involves Taxpayer’s 1977 corporate income tax return and the Commission’s 1985 assessment for additional income tax and interest.

There are no material facts in dispute. The case instead turns on a reading of…