Legal Opinion
Myers v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided November 7, 1956No. 37308PublishedCited by 8 opinions
1Opinion of the Court
HALLEY, Justice.
July 1, 1953, Morris T. Myers, joined by his wife, gave in trust to M. T. Myers, Jr. certain real estate located in Cleveland County, Oklahoma, and on March 15, 1954, Morris T. Myers and wife each made a gift tax' return covering the above gift, and each paid a gift tax of $495, on an estimated total value of the land involved of $26,500, less the exclusions of $3,000 for each donee.
October 20, 1954, the Oklahoma Tax Commission made an additional assessment of $1,160, based upon an adjusted value of $75,000, or an increase in value of $42,500, and notified the donors, who paid…
2Cases cited13 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Stanton v. Baltic Mining Co.Supreme Court of the United States · 1916
- Philadelphia and Wilmington Railroad Co. v. State of MarylandSupreme Court of the United States · 1851
- Reed v. BjornsonSupreme Court of Minnesota · 1934
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Eberle v. NielsonIdaho Supreme Court · 1957
- Hardesty v. Andro Corporation-Webster DivisionSupreme Court of Oklahoma · 1976
- In Re Arbuckle Master Conservancy Dist, District Ct., Murray Cty., No 9660Supreme Court of Oklahoma · 1970
- Ward v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1957
- In Re Arbuckle Master Conservancy Dist, District Ct., Murray Cty., No 9660Supreme Court of Oklahoma · 1970
3 more not listed; retrieve them via the Exa API.