Legal Opinion
Neer v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided June 4, 1999No. 89,748PublishedCited by 71 opinions
1Opinion of the CourtLavender, J.
¶ 1 This appeal presents the question: did appellee, the Oklahoma Tax Commission (OTC) properly deny a refund claim made in December 1995 by appellants, Charles Neer, M.D. and his spouse, Eileen Neer (taxpayers) to get back part of the Oklahoma income tax they paid in April 1992 for tax year 1991? The claim was grounded on the assertion that pursuant to 68 O.S.1991, § 2357(B)(1), as Oklahoma residents, they were entitled to receive a credit against their 1991 Oklahoma income tax liability for tax paid to the State of New York in September 1995 on the same 1991 retirement income upon which…
2Cases cited33 opinions
- United States v. BrockampSupreme Court of the United States · 1997
- Reynolds v. PorterSupreme Court of Oklahoma · 1988
- St. Paul Fire & Marine Insurance Co. v. Getty Oil Co.Supreme Court of Oklahoma · 1989
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Oklahoma Ass'n for Equitable Taxation v. City of Oklahoma CitySupreme Court of Oklahoma · 1995
28 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Keating v. EdmondsonSupreme Court of Oklahoma · 2001
- Barnes v. Oklahoma Farm Bureau Mutual Insurance Co.Supreme Court of Oklahoma · 2001
- AMERICAN AIRLINES, INC. v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2014
- In Re Initiative Petition No. 384, State Question No. 731Supreme Court of Oklahoma · 2007
- INDEPENDENT SCHOOL DISTRICT 52 v. HOFMEISTERSupreme Court of Oklahoma · 2020
66 more not listed; retrieve them via the Exa API.