In Re Price

By amended income tax return, Harold C. Price, plaintiff in error, showed an income for the year 1938 subject to tax in the sum of $5,989.84, with a total tax of $209.39. The Oklahoma Tax Commission rejected the amended return and notified Price of a proposed additional assessment and of his right to protest. Price, in due time, presented his protest, which after hearing before the commission was overruled and the commission confirmed an additional assessment and tax liability for the year 1938 in the sum of $1,-087.17, together with interest to be ac crued thereon, under the Income Tax Law…