Legal Opinion
Darby v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided January 25, 1949No. 33294PublishedCited by 10 opinions
1Opinion of the CourtLuttrell, J.
J. F. Darby, as plaintiff, brought this action against the Oklahoma Tax Commission to recover gift taxes paid under protest. The trial court denied recovery, and plaintiff appeals.
The facts are stipulated. From the stipulation it appears that Darby, a resident and citizen of the State of Oklahoma, in the year 1945 made a gift to the Trustees of Iowa College, a nonprofit educational organization, incorporated under the laws of the State of Iowa, and not conducting or carrying on any educational work in the State of Oklahoma. Plaintiff duly filed his return for the calendar year 1945, and…
2Cases cited7 opinions
- Magnolia Pipe Line Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- Morgan v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of Kansas · 1924
- Plummer v. DavisSupreme Court of Oklahoma · 1934
- Sage's Executors v. CommonwealthCourt of Appeals of Kentucky · 1922
- Board of Equalization of Oklahoma County v. BonnerSupreme Court of Oklahoma · 1939
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3Cited by10 opinions
- Ross v. PetersSupreme Court of Oklahoma · 1993
- Irwin v. IrwinSupreme Court of Oklahoma · 1965
- Tom P. McDermott, Inc. v. BennettSupreme Court of Oklahoma · 1964
- Hibdon v. Casualty Corporation of America, Inc.Court of Civil Appeals of Oklahoma · 1972
- VIDEO GAMING TECHNOLOGIES v. TULSA COUNTY BD. OF TAX ROLL CORRECTIONSSupreme Court of Oklahoma · 2019
5 more not listed; retrieve them via the Exa API.