Legal Opinion
Colchensky v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided December 6, 1938No. 28122PublishedCited by 9 opinions
1Opinion of the CourtDavison, J.
This is an appeal from a judgment of the district court of Oklahoma county sustaining a demurrer to the peti- ' tion of B. L. Colchensky filed against the Oklahoma Tax Commission to recover $94.56 paid in income tax under protest for the year 1935.
The plaintiff, Colchensky, has appealed.
During the year ending December 31, 1935, the plaintiff was a resident of the state of Oklahoma and received a salary in the sum of $2,400 from the Oil Field Equipment Company, of San Antonio, Tex. None of the business of the said company was conducted within the state of Oklahoma, and all of the salary earned…
2Cases cited2 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
3Cited by9 opinions
- Barhorst v. City of St. LouisSupreme Court of Missouri · 1968
- McCutchan v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1942
- Chestnut Securities Co. v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1942
- Natural Gas Development Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1941
- Davis v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1971
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