Legal Opinion

Clanton v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided January 27, 1953No. 35208PublishedCited by 6 opinions

1Opinion of the Court

HALLEY, Chief Justice.

This is an appeal by E. B. Clanton from an order of the Oklahoma Tax Commission assessing additional income taxes against him for the year 1946.

E. B. Clanton and Irene Clanton were married in 1912 and have since resided in Oklahoma as husband and wife. In 1920 E. B. Clanton and others began to operate a truck transportation business. In 1938 the business was incorporated as “Southwestern Motor Carriers Company.” An undisclosed number of shares of stock were issued to E. B. Clanton as his share of the former partnership. He acquired other shares and on July 26, 1945 he…

2Cases cited7 opinions

  1. Beals v. FontenotCourt of Appeals for the Fifth Circuit · 1940
  2. Commissioner of Internal Revenue v. SkaggsCourt of Appeals for the Fifth Circuit · 1941
  3. Harmon v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1941
  4. Scofield v. WeissCourt of Appeals for the Fifth Circuit · 1942
  5. Wrightsman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940

2 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Wilson v. HolmSupreme Court of Kansas · 1948
  2. Allen v. CommissionerUnited States Tax Court · 1954
  3. Page v. ShermanSupreme Court of Oklahoma · 1959
  4. Elizabeth Smith v. United StatesCourt of Appeals for the Tenth Circuit · 1956
  5. Allen v. CommissionerUnited States Tax Court · 1954

1 more not listed; retrieve them via the Exa API.

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