Estate of O'Bannon v. Oklahoma Tax Commission

ORDER OF DISMISSAL

OPAL A, Justice:

On consideration of appellee’s motion, this cause is ordered dismissed.

The record is absolutely clear that the taxpayer failed timely to comply with the statutory requirement that the liability which is made the subject of review in this court be satisfied as a “condition precedent” to the prosecution of an appeal. 68 O.S. Supp. 1978 § 225(c) or (e); Rule 1.128, Rules on Perfecting a Civil Appeal, 12 O.S. Ch. 15, App. 2.

The tax controversy attempted to be placed before us had its inception when a tax auditor, by a “summary” of January 4, 1979, assessed the…