Legal Opinion
Ashland Exploration, Inc. v. State ex rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided March 8, 1988No. 66797PublishedCited by 10 opinions
1Opinion of the Court
SUMMERS, Justice.
The sole issue in this appeal from an Order of the Oklahoma Tax Commission is whether the Commission or the taxpayer correctly interprets the taxing statute. Because we cannot join in the Commission’s reading and interpretation we are compelled to reverse the Tax Commission’s Order denying refunds and assessing liability.
The protesting taxpayer is Ashland Exploration, Inc., a corporation organized under the laws of Delaware with its principal place of business in Houston, Texas, and qualified to do business in the state of Oklahoma. Its business, which is carried on partly…
2Cases cited6 opinions
- Riffe Petroleum Co. v. Great Nat. Corp., Inc.Supreme Court of Oklahoma · 1980
- In Re Guardianship of CampbellSupreme Court of Oklahoma · 1966
- Wade v. BrownSupreme Court of Oklahoma · 1973
- Webb Resources, Inc. v. McCoySupreme Court of Kansas · 1965
- Maurice L. Rothschild & Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Adoption of C.D.M. v. MaxwellSupreme Court of Oklahoma · 2001
- Matter of Income Tax Protest of AshlandSupreme Court of Oklahoma · 1988
- Fort Howard Paper Co. v. State Ex Rel. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1989
- Linear Films v. State Ex Rel. Tax Com'nCourt of Civil Appeals of Oklahoma · 1994
5 more not listed; retrieve them via the Exa API.