Legal Opinion
Griffin Television, Inc. v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided April 5, 1994No. 79663PublishedCited by 5 opinions
1Opinion of the Court
HODGES, Chief Justice.
This is an appeal from a ruling of the Oklahoma Tax Commission (Commission) denying a protest of a proposed assessment of taxpayer, Griffin Television, Inc. and its subsidiaries (Taxpayer). The issues before this Court are whether the assessment is barred by the statute of limitations pursuant to Okla.Stat. tit. 68, § 223(a) (1981), and, if not, whether the gain from the sale of the property in Arkansas should be apportioned between Arkansas and Oklahoma or should be allocated to Arkansas.
I. FACTS
The facts of the protest were stipulated by the parties and adopted by the…
2Cases cited10 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
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3Cited by5 opinions
- Louis Dreyfus Corp. v. HuddlestonCourt of Appeals of Tennessee · 1996
- Geoffrey, Inc. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2006
- F & M Bancorporation & Subsidiaries v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2004
- Griffin Television, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- L.M. Berry & Co. v. HuddlestonCourt of Appeals of Tennessee · 1999