Wootten v. Oklahoma Tax Commission

The question for decision in this case is whether the interest belonging to a resident of Oklahoma in two partnerships organized and doing business, and owning both real and personal property, in Texas, is subject to the inheritance tax imposed by Oklahoma.

The case is an original action and is submitted on an agreed statement of facts, from which it appears that R. K. Wootten, a resident of Oklahoma, died testate on November 30, 1934, being a member of two general partnerships organized and doing business in Texas. None of the physical property of the two partnerships was in Oklahoma. The…