Perkins v. Oklahoma Tax Commission

McINERNEY, Justice.

The question presented for decision is whether the statute in force at the time of decedent’s death authorized the State of Oklahoma to impose an estate tax upon a non-resident decedent’s interest in those partnership assets (consisting of both real and personal property) which were physically located in this state.

The decedent died September IS, 1960, a resident of Wichita Falls, Wichita County, Texas. At the time of his death he had an interest in a partnership business which owned a large tract of land in Cimarron County as well as cattle, ranch equipment, automobiles,…