Legal Opinion · Dissent

City of Oklahoma City v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided May 1, 1990No. 68405Published

1Dissent

OPALA, Vice Chief Justice,

dissenting.

The court reverses today the nisi prius dismissal of Oklahoma City’s [City’s] lawsuit for failure to state a breach-of-contract claim and vacates the Court of Appeals' opinion which:(a) holds the City was' entitled to interest accrued to the State on sales tax revenue which the Oklahoma Tax Commission [Commission] collected for it and deposited with the State Treasurer [Treasurer] in a revolving fund account kept pursuant to the statutory regime then in force1 and(b) attributes “vendor” status to the Commission.

Today’s pronouncement rests on a legal theory…

2Cases cited45 opinions

  1. Roe v. WadeSupreme Court of the United States · 1973
  2. Christiansburg Garment Co. v. Equal Employment Opportunity CommissionSupreme Court of the United States · 1978
  3. Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
  4. Hutto v. FinneySupreme Court of the United States · 1979
  5. Sosna v. IowaSupreme Court of the United States · 1975

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