Legal Opinion
Yarbrough v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 28, 1947No. Nos. 31947, 31948PublishedCited by 8 opinions
1Opinion of the CourtBayless, J.
These appeals from the Oklahoma Tax Commission involve only the issue of the power of the State of Oklahoma to levy and collect an estate, transfer, and inheritance tax under 68 O.S. 1941 §988 et seq., on the estates involved. Dora Neal Rector, a full-blood, allotted, restricted Osage Indian, died leaving an estate consisting of (1) allotted homestead land; (2) allotted surplus land and land inherited from other Osages; (3) 2 and 13/252nds Osage mineral headright interests; (4) cash in the hands of the United States Treasurer derived from the income from the headright interest; and (5) cash…
2Cases cited12 opinions
- United States v. RickertSupreme Court of the United States · 1903
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Oklahoma Tax Commission v. United StatesSupreme Court of the United States · 1943
- Shaw v. Gibson-Zahniser Oil Corp.Supreme Court of the United States · 1928
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Harry R. Carlile Trust v. Cotton Petroleum Corp.Supreme Court of Oklahoma · 1986
- Texas Co. v. County of Los AngelesCalifornia Supreme Court · 1959
- West v. Oklahoma Tax CommissionSupreme Court of the United States · 1948
- Mason v. United StatesUnited States Court of Claims · 1972
- Texas Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1952
3 more not listed; retrieve them via the Exa API.