Sullivan v. Oklahoma Tax Commission

. O’NEAL, Justice

(dissenting).

I herewith submit my individual. views in the above styled cause.

In this case the court is confronted primarily with a question of law as questions of'fact are not in substantial dispute.

The facts are these: On October 17, 1919, J. A. Hull and Lina J. Hull were issued shares of stock in the Oklahoma Central Oil Company. In March, 1922, the Hulls sold, their stock for substantial sums in excess of the sum paid therefor. On April 12, 1923, the Hulls filed their separate 1922 Oklahoma Income Tax Returns as directed by the State Auditor. On June 7, 1923, the State…