Legal Opinion
Oklahoma Tax Commission v. Smith
Supreme Court of Oklahoma
Decided May 5, 1980No. 55079PublishedCited by 46 opinions
1Opinion of the Court
HARGRAVE, Justice.
This appeal to the Oklahoma Supreme Court is brought by the Oklahoma Tax Commission from a summary judgment in favor of the plaintiff, Robert B. Smith. The order and judgment of the Oklahoma County District Court holds in substance that portions of the Oklahoma income tax *798laws are null and void. That judgment is based upon Federal Constitutional grounds as well as State Constitutional underpinnings which are: Equal protection of law under the 14th Amendment to the Federal Constitution and the Oklahoma Constitution; reservation to the people of the State of Oklahoma of the…
2Cases cited35 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Welch v. HenrySupreme Court of the United States · 1938
- Shaffer v. CarterSupreme Court of the United States · 1920
- Kahn v. ShevinSupreme Court of the United States · 1974
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
30 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Ethics Commission v. CullisonSupreme Court of Oklahoma · 1993
- Democratic Party of Oklahoma v. EstepSupreme Court of Oklahoma · 1982
- In Re Initiative Petition No. 347 State Question No. 639Supreme Court of Oklahoma · 1991
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Conoco, Inc. v. STATE DEPT. OF HEALTH, ETC.Supreme Court of Oklahoma · 1982
41 more not listed; retrieve them via the Exa API.