Legal Opinion
Splane v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided January 23, 1940No. 29066PublishedCited by 2 opinions
1Opinion of the Court
WELCH, V. C. J.
This appeal presents the question of whether the 1935 income tax law requires payment of a tax by a resident of this state on income from stocks and bonds which have been assigned in trust, the trustee and the corpus of the trust estate being located in another state.
The facts are stipulated and show that the taxpayer’s father died testate in 1926, while a resident of Pennsylvania. The decedent, by will, created a trust estate in Pennsylvania for a five-year period, after that period the taxpayer continued or renewed the trust, which provided in effect that the trustee own the…
2Cases cited5 opinions
- DeGanay v. LedererSupreme Court of the United States · 1919
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
- Maguire v. TrefrySupreme Court of the United States · 1920
- Colchensky v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1938
- Hill v. CarterCourt of Appeals for the Ninth Circuit · 1931
3Cited by2 opinions
- Chestnut Securities Co. v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1942
- Buchanan v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1945