Legal Opinion
Estate of Bell-Levine v. State ex rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided December 18, 2012No. 106,821,PublishedCited by 36 opinions
1Opinion of the Court
Facts and Procedural History
GURICH, J.
T1 Patricia Bell-Levine died testate on April 9, 2006. Decedent's son, Michael Allen Bell filed a probate proceeding in Grady County on May 18, 2006. Bell was appointed personal representative of the estate without objection. On September 12, 2008, Bell filed a Petition for Release of Estate Tax Liability, which sought a determination from the trial judge that no estate tax was due. Following the procedure outlined in 58 0.8.2001 282.1, Bell set the matter for hearing and served notice on the Tax Commission.1 The Tax Commission filed an objection to the…
2Cases cited15 opinions
- McNeill v. City of TulsaSupreme Court of Oklahoma · 1998
- Cole v. Silverado Foods, Inc.Supreme Court of Oklahoma · 2003
- Jacobs Ranch, L.L.C. v. SmithSupreme Court of Oklahoma · 2006
- EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008
- Oklahoma City Municipal Improvement Authority v. HTB, Inc.Supreme Court of Oklahoma · 1989
10 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Starkey v. Oklahoma Department of CorrectionsSupreme Court of Oklahoma · 2013
- Cornett v. CarrSupreme Court of Oklahoma · 2013
- Sheffer v. Buffalo Run Casino, PTE, Inc.Supreme Court of Oklahoma · 2013
- Hendricks v. Jones ex rel. State ex rel. Oklahoma Department of CorrectionsSupreme Court of Oklahoma · 2013
- BEYRER v. THE MULESupreme Court of Oklahoma · 2021
31 more not listed; retrieve them via the Exa API.