Legal Opinion
Selected Investments Corp. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided March 12, 1957No. 36731PublishedCited by 6 opinions
1Opinion of the Court
WELCH, Chief Justice.
To the income tax or on the income tax return of the plaintiff, Selected Investment Corporation, for 1948 the Oklahoma Tax Commission in effect made or applied an added assessment on the sum of $543,215.35 earned by investments of money from the Selected Investment Trust Fund.
“Commission” contends this sum was an earning and income of Selected Investment Corporation, while “Corporation” contends it did not own the Trust Fund nor its earnings or income, and that the sum mentioned was the earnings and the income of “Trust Fund” as a separate legal entity, and that therefore…
2Cases cited4 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
- Oklahoma Tax Commission v. Liberty National Bank & Trust Co. of Oklahoma CitySupreme Court of Oklahoma · 1955
3Cited by6 opinions
- Stephen S. Chandler, United States District Judge for the Western District of Oklahoma v. William H. Pat O'BryanCourt of Appeals for the Tenth Circuit · 1971
- R. F. Workman v. W. M. Harrison, Trustee of Selected Investments Corporation and Selected Investments Trust Fund, and Capitol Gate, Inc.Court of Appeals for the Tenth Circuit · 1960
- Selected Investments Corp. v. DuncanCourt of Appeals for the Tenth Circuit · 1958
- R. F. Workman v. W. M. Harrison, Trustee of Selected Investments Corporation and Selected Investments Trust Fund, and Capitol Gate, Inc.Court of Appeals for the Tenth Circuit · 1960
- Selected Investments Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1957
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