First National Bank & Trust Co. of Tulsa v. Oklahoma Tax Commission

LAVENDER, Justice.

This is an appeal from an order of the Oklahoma Tax Commission which denied a protest by the plaintiffs in error herein, as executors of the estate of Henry F. Wor-ley, deceased, as to a portion of the total amount of the tax which is commonly referred to as the “estate tax” assessed by the Commission with respect to the estate of their decedent. Mr. Worley died, testate, on May 5, 1963, while a resident of the State of Oklahoma.

The protest arose because of the action of the Commission in including in the gross estate of the decedent, for the purpose of computing the tax in…