Legal Opinion
Neumann v. Tax Commission
Supreme Court of Oklahoma
Decided May 8, 1979No. 49197PublishedCited by 40 opinions
1Opinion of the Court
WILLIAMS, Justice.
This is an appeal by Wanda Rose Neu-mann, hereinafter called Taxpayer, from an order of the Oklahoma Tax Commission which sustained an assessment of additional income taxes for the year 1971. The question presented is whether the method of apportioning personal exemptions and deductions set out in 68 O.S.1971, Sec. 2358(B)(3) is arbitrary and unreasonable. It is conceded that the Commission followed the letter of the law with regard to that sub-section. It provides as follows:
In the case of resident individuals having adjusted gross income from sources both within and…
2Cases cited3 opinions
- Crowell v. BensonSupreme Court of the United States · 1932
- Magnolia Pipe Line Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- Walker v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1945
3Cited by40 opinions
- Tate v. Browning-Ferris, Inc.Supreme Court of Oklahoma · 1992
- Kimery v. Public Service Co. of OklahomaSupreme Court of Oklahoma · 1980
- Ricks Exploration Co. v. Oklahoma Water Resources BoardSupreme Court of Oklahoma · 1984
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- State ex rel. Macy v. Board of County CommissionersSupreme Court of Oklahoma · 1999
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