Rapp v. Oklahoma Tax Commission

This is an action to recover back from the Oklahoma Tax Commission $230.21, required by the Commission to be paid as additional income tax on certain items of income received by the plaintiff, H. E. Rapp, as dividends on stock owned by him in three certain corporations.

The plaintiff paid the tax under protest and instituted this action to recover the same back. This additional tax was required to be paid, and was paid, under protest, and this suit instituted, all in pursuance of the provisions of the Income Tax Act adopted by the Thirteenth Legislature as chapter 66, article 7, of the Session…