Legal Opinion
Walker v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 9, 1945No. 31653PublishedCited by 7 opinions
1Opinion of the CourtBayless, J.
In 1942 E. A. Walker filed a return to the Oklahoma Tax Commission for income tax purposes on his 1941 income. Thereafter, this return was audited, and a notice was given him of a proposed assessment of additional tax thereon. He filed a written protest, but on hearing his protest was overruled, the additional assessment was made, and this appeal resulted.
In his return he took as a deduction a loss equal to the cost of an oil and gas lease in Texas. He did this on authority of Natural Gas Dev. Corp. v. Oklahoma Tax Com., 188 Okla. 557, 111 2d 483. See, also, In re Claim of Terminal Land Co.,…
2Cases cited3 opinions
- McCutchan v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1942
- Natural Gas Development Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1941
- In Re Terminal Land Co.Supreme Court of Oklahoma · 1942
3Cited by7 opinions
- Oklahoma Tax Commission v. SmithSupreme Court of Oklahoma · 1980
- Neumann v. Tax CommissionSupreme Court of Oklahoma · 1979
- Getty Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Fent v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2004
- Fent v. STATE EX REL. OKLAHOMA TAX COM'NSupreme Court of Oklahoma · 2004
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