Ward v. Oklahoma Tax Commission

BLACKBIRD, Justice.

Consolidated herein is one appeal by the executors of the estate of W. A. Graham, deceased, from an order of the Oklahoma Tax Commission (hereinafter referred to merely as the “Commission”) assessing gift taxes, and another appeal by the same appellants (hereinafter referred to as “the estate”) from an order of said Commission assessing estate taxes.

Prior to his death in the City of Pryor, or Pryor Creek, in Mayes County, Oklahoma, on March 28, 1952, W. A. Graham, hereinafter referred to as “testator!’, made a gift in 1950, of $100,000 to said City to apply on the cost of…