Legal Opinion
Oklahoma Tax Commission v. American Refrigerator Transit Co.
Supreme Court of Oklahoma
Decided December 22, 1959No. 38451PublishedCited by 5 opinions
1Opinion of the Court
HALLEY, Justice.
This action involves a controversy between the Oklahoma Tax Commission, herein referred to as “Commission,” and American Refrigerator Transit Company, a corporation, hereinafter referred to as plaintiff, as to the correctness of the Commission’s action in assessing an income tax against the plaintiff for the year 1955.
The assessment was made and approved by the Commission over the protest of plaintiff, which paid the income tax assessed under protest, and then filed this action in the District Court of Oklahoma County to recover the income tax it paid under protest. The…
2Cases cited13 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- American Refrigerator Transit Co. v. HallSupreme Court of the United States · 1899
- International Harvester Co. v. Wisconsin Dept. of TaxationSupreme Court of the United States · 1944
- Johnson Oil Refining Co. v. Oklahoma Ex Rel. MitchellSupreme Court of the United States · 1933
- Johnson Oil Refining Co. v. State of Oklahoma Ex Rel. Mitchell, County Attorney (Three Cases)Supreme Court of the United States · 1933
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3Cited by5 opinions
- American Refrigerator Transit Co. v. State Tax CommissionOregon Supreme Court · 1964
- First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
- General Accessory Manufacturing Co. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2005
- American Refrigerator Transit Co. v. State Tax CommissionOregon Tax Court · 1963
- STATE DEPT. OF REV. v. Union Tank Car Co.Court of Civil Appeals of Alabama · 2007