Legal Opinion
Sullivan v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 5, 1954No. 33469PublishedCited by 4 opinions
1Opinion of the Court
DAVISON, Justice.
The facts decisive of this appeal are that in 1919 J. A. Hull and Lina J. Hull, husband and wife, acquired a substantial number of shares of stock issued by the Oklahoma Central Oil Company, a corporation. Thereafter in 1922 the Hulls sold this stock for an amount substantially greater than the cost thereof to them.
On April 13, 1923, the Hulls filed their separate income tax returns for the yeár 1922 with the State Auditor. In his return J. A. Hull showed net taxable income in excess of one million dollars upon which he computed the income tax due thereon to be $19,943.21,…
2Cases cited8 opinions
- McConkey Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- Antrim Lumber Co. v. SneedSupreme Court of Oklahoma · 1935
- Champlin v. CarterSupreme Court of Oklahoma · 1920
- Louisiana Realty Co. v. City of McAlesterSupreme Court of Oklahoma · 1910
- Champlin v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- City of Norwich v. Town of LebanonSupreme Court of Connecticut · 1986
- BFI Group Divino Corp. v. JSC Russian AluminumDistrict Court, S.D. New York · 2007
- Turner v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1993
- IN THE MATTER OF THE PROTEST TO THE DENIAL OF THE SALES TAX CLAIM FOR REFUNDCourt of Civil Appeals of Oklahoma · 2020