Legal Opinion
In Re the Protest of Woods Corp.
Supreme Court of Oklahoma
Decided February 11, 1975No. 47048PublishedCited by 14 opinions
1Opinion of the Court
BERRY, Justice:
The issues presented herein concerns correctness of Tax Commission’s assessment of use tax upon airplane owned by Woods Corporation [Woods].
68 O.S.1971 § 1402 provides in part:
“There is hereby levied and there shall be paid by every person storing, using or otherwise consuming, within this State, tangible personal property purchased or brought into this State, an excise tax on the storage, use or other consumption in this State of such property at the rate of two per cent (2%) of the purchase price of such property * * * ”
Section 1401 (i) provides:
“The term ‘use’ means and…
2Cases cited13 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Commonwealth v. LaffertySupreme Court of Pennsylvania · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Sundstrand Corp. v. Department of RevenueAppellate Court of Illinois · 1975
- Management Services, Inc. v. SpradlingSupreme Court of Missouri · 1977
- Diamondhead Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Word of Life Christian Center v. WestSupreme Court of Louisiana · 2006
- Flint Resources Co. v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
9 more not listed; retrieve them via the Exa API.