Wootten v. Oklahoma Tax Commission
Supreme Court of Oklahoma
1Opinion of the CourtBayless, J.
R. K. Wootten, a citizen of Oklahoma, brought this original action in this court by filing his petition for a writ of prohibition against the Oklahoma Tax Commission and its official members. He seeks to- prohibit said Commission from going into the correctness of his income tax returns made! to the state of Oklahoma prior to the year of 1926, upon the general ground that the threatened action is in excess of its power or authority.
The facts are these: The first state Income Tax Law was enacted in 1915 (chapter 164, S. L. 1915) ; and, later in 1921 (chapter 44, S. L. 1921), and in 1931…
2Cases cited4 opinions
- State ex rel. Pierce v. SlusherOregon Supreme Court · 1926
- State v. NagleSupreme Court of Kansas · 1917
- Champlin v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1933
- Commonwealth, by Board, Revenue Agent v. Paynter's Administrator.Court of Appeals of Kentucky (pre-1976) · 1927
3Cited by6 opinions
- State, Department of Revenue v. Alaska Pulp America, Inc.Alaska Supreme Court · 1983
- State of Missouri v. DaltonSupreme Court of Missouri · 1944
- Phillips v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1935
- State Ex Rel. Oklahoma Tax Commission v. Westheimer & DaubeSupreme Court of Oklahoma · 1938
- Manhattan Const. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1951
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