In Re Assessment of Walters National Bank of Walters
Supreme Court of Oklahoma
Commissioners’ Opinion, Division No. 1. Error from District Court. Cotton County; Thomas A. Edwards, Assigned Judge. This proceeding was commenced in the District Court of Cotton County by appeal from the ruling of the Board of Equalization of Cotton County refusing to allow any deductions from the assessed valuation of the shares of stock of the Walters National Bank for the year 1923. Judgment sustaining the action of the hoard of equalization, to reverse which this…
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Commissioners’ Opinion, Division No. 1. Error from District Court. Cotton County; Thomas A. Edwards, Assigned Judge. This proceeding was commenced in the District Court of Cotton County by appeal from the ruling of the Board of Equalization of Cotton County refusing to allow any deductions from the assessed valuation of the shares of stock of the Walters National Bank for the year 1923. Judgment sustaining the action of the hoard of equalization, to reverse which this proceeding in error has been brought by the Walters National Bamik as plaintiff in error. In 1923 the Walter's National Bank…
1Opinion of the Court
Opinion by
LOGSDON, C.
This proceeding involves the correctness of the action of the board of equalization of Cotton county in disallowing certain deductions claimed by the Walters National Bank as agent for its shareholders from the assessed valuation of the shares of its capital stock held by them. The district court sustained the action of the board, and the bank appealed.
First to be considered is the action of the board in disallowing the claimed deductions for the value of real estate owned by the bank and situated- in Comanche. Cotton, and Pushmataha counties, aggregating in value…
2Cases cited18 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Palmer v. McMahonSupreme Court of the United States · 1890
- In Re Assessment of First Nat. Bank of ChickashaSupreme Court of Oklahoma · 1916
- In Re Oklahoma Nat. Life Ins. Co.Supreme Court of Oklahoma · 1918
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hibernia Nat. Bank v. Louisiana Tax CommissionSupreme Court of Louisiana · 1940
- Phelps v. ChildersSupreme Court of Oklahoma · 1939
- In Re DiehrSupreme Court of Oklahoma · 1935
- Comanche County v. American Nat. Bank of LawtonSupreme Court of Oklahoma · 1926
- Matter of Conservatorship of GoodmanCourt of Civil Appeals of Oklahoma · 1988
4 more not listed; retrieve them via the Exa API.