Oklahoma Tax Commission v. Liberty National Bank & Trust Co. of Oklahoma City

WILLIAMS, Vice Chief Justice.

' This action was instituted by The Liberty National Bank and Trust Company of Oklahoma City, hereinafter referred to as plaintiff, against the Oklahoma Tax Commission, hereinafter referred to as commission, to recover taxes paid by plaintiff under protest as a result of a deficiency assessment made by commission in connection with plaintiff’s franchise tax for the years 1946, 1947' and' 1948. The trial’court rendered judgment for plaintiff for recovery of the taxes paid under protest for each of. the three years involved, in the amounts of $5,431.94, $12,692.33…