Oklahoma Tax Commission v. Benham

DAVISON, V.C.J.

This is an action brought by plaintiff, to recover from the Oklahoma Tax Commission $1,025.14, state income tax paid under protest for the year 1942. The facts are undisputed.

Plaintiff, a resident of Oklahoma county, as architect-engineer, did everything necessary for the construction at Camp Polk, Louisiana, of an army camp for housing', feeding and hospitalization of 14,000 men, including sewer and warehouses, except the actual construction of the buildings and improvements. In the performance of these duties, which required 295 days, he had an average total of some 200 or…