Legal Opinion
Suglove v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided December 4, 1979No. 52688PublishedCited by 24 opinions
1Opinion of the Court
*1317OP ALA, Justice:
This appeal raises two issues: [1] Is there sufficient evidence to support Oklahoma Tax Commission’s [OTC] finding that appealing taxpayers [a married couple] were “resident individuals” of the state for assessment of income tax? and [2] Does OTC violate equal protection guaranty under the federal and state constitutions by its policy which places upon taxpayers who move to a foreign country the burden of establishing a change of domicile while not imposing a like requirement upon taxpayers moving to another state? Our answer to the first question is in the affirmative and to…
2Cases cited30 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Heiner v. DonnanSupreme Court of the United States · 1932
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
25 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008
- Moore v. HayesSupreme Court of Oklahoma · 1987
- Ladd Petroleum Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
- Cascio v. State ex rel. Department of Public SafetySupreme Court of Oklahoma · 1984
19 more not listed; retrieve them via the Exa API.