Legal Opinion
Woods v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 23, 1945No. Nos. 31802, 31803PublishedCited by 4 opinions
1Opinion of the Court
HURST, V.C.J.
The plaintiffs in error appeal from separate orders of the Oklahoma Tax Commission levying additional income taxes against them for the years 1940 and 1941. The question for decision in the two appeals is the same and the cases have been briefed together.
The cases were tried on a written stipulation, from which it appears that on September 3, 1940, the appellants, residents of Oklahoma, separately owned certain motor vehicle equipment, which they leased to United Transport, Inc., a Delaware corporation, qualified to do business in Oklahoma. The lease contracts were made in…
2Cases cited10 opinions
- Johnson Oil Refining Co. v. Oklahoma Ex Rel. MitchellSupreme Court of the United States · 1933
- Johnson Oil Refining Co. v. State of Oklahoma Ex Rel. Mitchell, County Attorney (Three Cases)Supreme Court of the United States · 1933
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1929
- James v. United Artists Corp.Supreme Court of the United States · 1939
- Prairie Cattle Co. v. WilliamsonSupreme Court of Oklahoma · 1897
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3Cited by4 opinions
- Williams v. American Refrigerator Transit Co.Court of Appeals of Georgia · 1955
- In re WiseSupreme Court of Oklahoma · 1949
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1963
- Williams v. American Refrigerator Transit Co.Court of Appeals of Georgia · 1955