Buchanan v. Oklahoma Tax Commission

This is an appeal from an order of the Oklahoma Tax Commission denying the claim of plaintiff in error for refund of income tax for the year 1937 and assessing additional income tax against him for the years 1938 and 1939.

Robert Buchanan died April 10, 1931, a resident of the State of Arkansas, . leaving a will which created a trust for the benefit of his surviving wife and five children. The trustee is the Texarkana National Bank of Texarkana, Tex. Appellant is one of the five children and, under the trust provisions of the will, was paid two-fifteenths of the income from the trust estate.…