Legal Opinion
Dairy Queen of Oklahoma, Inc. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided December 11, 1951No. 34576PublishedCited by 17 opinions
1Opinion of the CourtBingaman, J.
This is an appeal by Dairy Queen of Oklahoma, Inc., an Oklahoma corporation, from an order of the Oklahoma Tax Commission making an assessment of use tax on certain machinery and equipment purchased outside the State of Oklahoma and brought into the state, for a period beginning March, 1948, to August, 1949, inclusive. Appellant paid the tax under protest and perfected this appeal.
The facts are stipulated, and are as follows: Dairy Queen purchases certain freezing machines outside the State of Oklahoma and brings them into the state. These machines it leases to other parties under licenses or…
2Cases cited5 opinions
- Cain's Coffee Co. v. City of MuskogeeSupreme Court of Oklahoma · 1935
- Campbell v. CornishSupreme Court of Oklahoma · 1933
- Board of Equalization of Oklahoma County v. BonnerSupreme Court of Oklahoma · 1939
- Chicago, Milwaukee, St. Paul & Pacific Railroad v. Custer CountyMontana Supreme Court · 1934
- Rollins v. HeumanSupreme Court of Oklahoma · 1935
3Cited by17 opinions
- The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- Dolese Bros. Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
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