Legal Opinion
Baptist Building Corp. v. Barnes
Court of Civil Appeals of Oklahoma
Decided April 5, 1994No. 80804PublishedCited by 36 opinions
1Opinion of the Court
MEMORANDUM OPINION
BOUDREAU, Presiding Judge.
Baptist Building Corporation (Baptist) appeals from an order of the trial court granting summary judgment to the defendant, Joe B. Barnes, County Treasurer, Oklahoma County, Oklahoma (Treasurer). In this action for a tax refund, one issue is dispositive of this appeal: Was the trial court’s interpretation and application of 68 O.S.1991 § 2817(B) to this case an unconstitutional limitation on a religious tax exemption granted by the Oklahoma Constitution? We hold that it was and reverse the trial court.
Baptist is a tax-exempt, non-profit subsidiary…
2Cases cited6 opinions
- Independent School District No. 9 v. GlassSupreme Court of Oklahoma · 1982
- Cox v. DillinghamSupreme Court of Oklahoma · 1947
- United States Fidelity & Guaranty Co. v. WyerCourt of Appeals for the Tenth Circuit · 1932
- Matter of Estate of CrowlSupreme Court of Oklahoma · 1987
- Board of County Com'rs v. Central Baptist ChurchSupreme Court of Oklahoma · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Capshaw v. Gulf Insurance Co.Supreme Court of Oklahoma · 2005
- Jones v. Purcell Investments, LLCCourt of Civil Appeals of Oklahoma · 2009
- STATE EX REL. DEPT. OF TRANSP. v. MehtaCourt of Civil Appeals of Oklahoma · 2008
- Dean v. Multiple Injury Trust FundCourt of Civil Appeals of Oklahoma · 2002
- Wilkerson v. City of Pauls ValleyCourt of Civil Appeals of Oklahoma · 2001
31 more not listed; retrieve them via the Exa API.