Legal Opinion
Oral Roberts University v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided November 25, 1985No. 62458PublishedCited by 91 opinions
1Opinion of the Court
SUMMERS, Justice.
At issue is whether the Oklahoma Tax Commission may by its own order modify its former long standing interpretation of a statute relating to the state sales tax. We hold that under the facts of this case (which are uncontroverted) it may not. A chronological statement of the record is in order.
In 1935 the legislature enacted a sales tax law which exempted sales to charitable organizations and to religious organizations in one section. At page 310, O.S.L. 1935 the law read:
“There are hereby specifically exempted from the tax levied by this article:(h) The gross proceeds…
2Cases cited17 opinions
- Federal Housing Administration v. Darlington, Inc.Supreme Court of the United States · 1959
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Stanford v. ButlerTexas Supreme Court · 1944
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
12 more not listed; retrieve them via the Exa API.
3Cited by91 opinions
- Hendrick v. WaltersSupreme Court of Oklahoma · 1993
- Keating v. EdmondsonSupreme Court of Oklahoma · 2001
- Cox v. DawsonSupreme Court of Oklahoma · 1996
- IN RE: INITIATIVE PETITION NO. 397, STATE QUESTION NO. 767Supreme Court of Oklahoma · 2014
- McClure v. ConocoPhillips Co.Supreme Court of Oklahoma · 2006
86 more not listed; retrieve them via the Exa API.