Kendall v. Oklahoma Tax Commission

DAVISON, Justice.

This is an appeal from an order of the Oklahoma Tax Commission denying the claim of Jack Kendall d/b/a the Jack Kendall Motor Company for refund of excise taxes paid under protest.

The facts are not in dispute. The appellant here, Jack Kendall, d/b/a Jack Kendall Motor Company, was a used car dealer duly licensed and registered when, on April 28, 1954, he purchased from a motor company at Wichita Falls, Texas, a certain secondhand 1953 Plymouth automobile. Said automobile had been duly licensed in the-State of Texas and the Texas title certificate was regularly assigned to…