Legal Opinion
Johnston v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided June 6, 1972No. 44465PublishedCited by 14 opinions
1Opinion of the Court
DAVISON, Vice Chief Justice.
We have for decision in this appeal the validity of an additional assessment in the sum of $12.65 made by the Oklahoma Tax Commission against appellants, under the Documentary Stamp Tax Act (68 O.S. Supp.1967, §§ 5101-5107) set forth in relevant parts later in this opinion.
The monetary importance of the decision lies in its application to future transfers of “lands, tenements and other realty” under the provision of § 5101.
Following are the facts which pose the question: By warranty deed appellants conveyed to Johnny L. Spencer certain realty located in Creek…
2Cases cited5 opinions
- Trustees', Executors' & Securities Ins. v. HootonSupreme Court of Oklahoma · 1915
- McGannon, Admx. v. State Ex Rel. TrappSupreme Court of Oklahoma · 1912
- Peterson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1964
- Orpheum Bldg. Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1942
- Murray v. HoeyDistrict Court, S.D. New York · 1940
3Cited by14 opinions
- Murray County v. Homesales, Inc.Supreme Court of Oklahoma · 2014
- Flint Resources Co. v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
- MARSHALL COUNTY v. HOMESALES, INC.Supreme Court of Oklahoma · 2014
- Matter of Income Tax ProtestSupreme Court of Oklahoma · 1989
- MARSHALL COUNTY v. HOMESALES, INC.Supreme Court of Oklahoma · 2014
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