Legal Opinion
U.S.I.F. Norman Corp. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 22, 1974No. 47137PublishedCited by 5 opinions
1Opinion of the Court
HODGES, Justice.
U.S.I.F. Norman Corporation, an Oklahoma Corporation and U.S.I.F. Oklahoma Corporation, an Oklahoma Corporation, (taxpayers) filed actions in the trial court for refund of corporate franchise taxes paid under protest for the fiscal years 1971 and 1972 to the Oklahoma Tax Commission (Commission). The actions were consolidated. Motions for summary judgment were filed by the taxpayers and the commission on uncontested facts. The trial court found for the taxpayers and against the Commission.
The sole issue presented is whether certain long-term mortgage indebtedness should be…
2Cases cited7 opinions
- Lippitt v. Thames Loan & Trust Co.Supreme Court of Connecticut · 1914
- Lenox Realty Co. v. HackettSupreme Court of Connecticut · 1936
- McCarter v. State Ex Rel. Pitman, Co.Supreme Court of Oklahoma · 1921
- City of Perry v. JohnsonSupreme Court of Oklahoma · 1925
- City of New Britain v. KilbourneSupreme Court of Connecticut · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Forest Oil Corp. v. Corporation Com'n of OklahomaSupreme Court of Oklahoma · 1991
- T.L.I. ex rel. Irick v. Board of County CommissionersCourt of Civil Appeals of Oklahoma · 2015
- Duncan Medical Services v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Forest Oil Corp. v. Corporation Com'n of OklahomaSupreme Court of Oklahoma · 1991
- Opinion No. 78-157 (1978) Ag, Oklahoma Attorney General Reports1978