Legal Opinion

Appeal of Crescent Precision Products, Inc.

Supreme Court of Oklahoma

Decided November 13, 1973No. 44452PublishedCited by 10 opinions

1Opinion of the Court

WILLIAMS, Vice Chief Justice.

This is an appeal by Crescent Precision Products, Inc., from a judgment of the District Court of Tulsa County which in effect sustained the action of the Tulsa County Board of Tax Roll Corrections in refusing to give Crescent the benefit of the second clause of Article X, § 6A, Oklahoma Constitution, in the computation of Crescent’s 1968 ad valorem taxes. That clause is as follows:

“ * * * provided, that goods, wares and merchandise, whether or not moving on through rates, shall be deemed to move in interstate commerce, and not subject to taxation in this State if…

2Cases cited5 opinions

  1. Latting v. CordellSupreme Court of Oklahoma · 1946
  2. Board of County Com'rs v. Central Baptist ChurchSupreme Court of Oklahoma · 1929
  3. In Re Texas Co.'s AssessmentSupreme Court of Oklahoma · 1934
  4. In re the Assessment of 1969 of Certain Property Owned by Crescent Precision Products, Inc.Supreme Court of Oklahoma · 1973
  5. City State Bank of Oklahoma City v. StoneSupreme Court of Oklahoma · 1916

3Cited by10 opinions

  1. State Ex Rel. Casey v. PauleyWest Virginia Supreme Court · 1974
  2. Oklahoma Independent Petroleum Ass'n v. YoungkerSupreme Court of Oklahoma · 1988
  3. In re Supreme Court Adjudication of Initiative Petition No. 1 in Washita CountySupreme Court of Oklahoma · 1976
  4. Opinion No. (1977) Ag, Oklahoma Attorney General Reports1977
  5. Opinion No. (1991), Oklahoma Attorney General Reports1991

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