Legal Opinion
F & M Bancorporation & Subsidiaries v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided April 23, 2004No. 99,331PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
KENNETH L. BUETTNER, Presiding Judge.
¶ 1 The Oklahoma Tax Commission (OTC) issued a proposed assessment for additional income tax against F & M Bancorporation and Subsidiaries (Taxpayer) on August 15, 2000 for tax years 1993,1994,1996, 1997 and 1998. OTC admittedly changed its legal theory from inclusion of omitted dividend income to excluding expenses, and issued a revised proposed assessment April 19, 2002 for a different amount and for tax years 1993, 1994, 1996 and 1997. Taxpayer claims the second proposed assessment was time barred. We agree and reverse the order of the…
2Cases cited4 opinions
- Ladd Petroleum Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1980
- Protest of Pentecost & Hodges, Inc.Supreme Court of Oklahoma · 1940
- Griffin Television, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Big D Enterprises, Inc. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1995
3Cited by1 opinion
- Estate of Bell-Levine v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2012