Legal Opinion
CH Leavell & Company v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided September 10, 1968No. 41436PublishedCited by 31 opinions
1Opinion of the Court
BERRY, Justice.
In 1960 plaintiff in error, herein called Taxpayer, held a 20% interest in' a joint venture, with four other companies, bidding upon military construction work to be performed in this State for the United States government. The joint venture was the successful bidder and entered into a “long term contract” within definition and meaning of the term as used in Regulations Relating to Oklahoma Income Tax Law, Art. 893(a)8, issued pursuant to statutory authority, 68 O.S.1961, § 1452, by the Oklahoma Tax Commission, hereafter designated as the Commission.
The joint venture agreement…
2Cases cited8 opinions
- Fairbank v. United StatesSupreme Court of the United States · 1901
- State v. the PraetoriansTexas Supreme Court · 1945
- State Ex Rel. Hudson v. CarterSupreme Court of Oklahoma · 1933
- Beck v. DavisSupreme Court of Oklahoma · 1936
- Layman v. Readers Digest AssociationSupreme Court of Oklahoma · 1965
3 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Keating v. EdmondsonSupreme Court of Oklahoma · 2001
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Wilson v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1979
- In Re Supreme Court Adjudication of Sufficiency of Initiative Petition in TulsaSupreme Court of Oklahoma · 1979
26 more not listed; retrieve them via the Exa API.