Legal Opinion
Rogers v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided January 20, 1970No. 42258PublishedCited by 6 opinions
1Opinion of the Court
BLACKBIRD, Justice.
This is an appeal by plaintiffs in error from the defendant in error’s Order No. 51657 denying their protest to an assessment of additional State income taxes against them.
For a number of years prior to September 29, 1960, plaintiffs in error, Oklahoma residents, hereinafter referred to both as “taxpayers” and “protestants”, owned two adjoining properties, totaling 313 acres of land, near what was then Oklahoma City’s Municipal Air Port, which was some distance from any of said City’s populated residential areas. On that date, under threat of condemnation proceedings to…
2Cases cited5 opinions
- Lucile McAulay Filippini, as of the Last Will and Testament of Carra McAulay Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Loco Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Liant Record, Inc., William I. Alpert and Paula G. Alpert, Abraham Alpert and Sarah Alpert, Jack L. Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Ben Pohn and Estelle Pohn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Filippini v. United StatesDistrict Court, N.D. California · 1961
3Cited by6 opinions
- In Re the Protest of Woods Corp.Supreme Court of Oklahoma · 1975
- Flint Resources Co. v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
- Matter of Income Tax ProtestSupreme Court of Oklahoma · 1989
- Exxon Corp. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1993
- Getty Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
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