Legal Opinion
Mazzio's Corp. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided July 25, 1989No. 70670PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
MacGUIGAN, Judge:
Appellant (Taxpayer) perfects this appeal from an order of the Appellee Oklahoma Tax Commission (the Commission) which denied Taxpayer’s protest and upheld the assessment by the Commission’s Franchise Tax Division of additional franchise taxes, interest and penalty on Taxpayer’s franchise tax returns for the fiscal years ending in 1984, 1985 and 1986.
Taxpayer conducts certain real estate operations in Oklahoma. Taxpayer filed its franchise tax returns for the years in question, deducting from its capital base that portion of certain mortgages paid within…
2Cases cited8 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Wilson v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1979
- Peterson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1964
- CH Leavell & Company v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Hendrick v. WaltersSupreme Court of Oklahoma · 1993
- Enterprise School Photos, Inc. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1995
- Big D Enterprises, Inc. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1995
- Dunn v. State ex rel. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1991