In Re Protest of Blain

This appeal is prosecuted by Laura B. Blain individually as sole distributee under the will of W. S. Blain, deceased, and as executrix thereof under appointment of the county court of Pottawatomie county, from an order of Oklahoma Tax Commission overruling her protest to additional tax found by the commission to be owing on consideration of fiduciary income tax report.

The difference between $8.18, the amount of tax reported by protestant, and $123.96 ascertained by the commission, appears to have resulted solely from the difference in the standards respectively applied in ascertaining the…