Legal Opinion
Oklahoma Tax Commission v. Oklahoma Coca-Cola Bottling Co.
Supreme Court of Oklahoma
Decided February 8, 1972No. 43617PublishedCited by 9 opinions
1Opinion of the Court
WILLIAMS, Justice.
There is involved here an appeal by the plaintiff in error, Oklahoma Tax Commission, hereinafter referred to as “Commission”, from a judgment of the District Court of Oklahoma County in favor of defendant in error, hereinafter referred to as “taxpayer” against the “Commission” for the refund of taxes paid under protest.
Commission contends that the protest filed by the taxpayer with the Commission was insufficient and the trial court had no jurisdiction to enter the refund judgment in favor of the taxpayer.
Commission on January 10, 1968 assessed a use tax against the taxpayer…
2Cases cited7 opinions
- Dolese & Shepard Co. v. O'ConnellIllinois Supreme Court · 1912
- Cain's Coffee Co. v. City of MuskogeeSupreme Court of Oklahoma · 1935
- Tulsa MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1953
- Zoller Brewing Co. v. State Tax CommissionSupreme Court of Iowa · 1942
- Jones v. KennedySupreme Court of Oklahoma · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Dolese Bros. Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Ladd Petroleum Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1980
- McKee Products, Inc. v. State ex rel. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1989
4 more not listed; retrieve them via the Exa API.