Legal Opinion
Daube v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided May 23, 1944No. 31625PublishedCited by 11 opinions
1Opinion of the Court
GIBSON, V. C. J.
This action was instituted in district court by a taxpayer against Oklahoma Tax Commission to recover the amount of a gift tax paid under protest.
Plaintiff stood on his petition after demurrer thereto was sustained, and now appeals from the judgment of dismissal.
The gift, valued at approximately $100,000, was made in the year 1942 while the so-called gift tax law of 1941 was in force (ch. 22a, Title 68, S. L. 1941, 68 O. S. 1941 §§ 1041-1047; amended, 68 O. S. Supp. 1943 §§ 1043, 1045). The tax charged and collected amounted to $3,698.46.
The petition attacked the…
2Cases cited15 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Untermyer v. AndersonSupreme Court of the United States · 1928
- Bromley v. McCaughnSupreme Court of the United States · 1929
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- Knowles's EstateSupreme Court of Pennsylvania · 1929
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Peterson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1964
- Apache County v. Atchison, Topeka & Santa Fe Railway Co.Arizona Supreme Court · 1970
- Personal Loan & Finance Co. of Capitol Hill v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- State Ex Rel. Oklahoma Tax Commission v. EmeryCourt of Civil Appeals of Oklahoma · 1982
- Myers v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1956
6 more not listed; retrieve them via the Exa API.