Legal Opinion
Finaserve, Inc. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided September 24, 1991No. 76201PublishedCited by 3 opinions
1Opinion of the Court
OPINION
HUNTER, Chief Judge:
This is an appeal by Finaserve, from the Oklahoma Tax Commission’s order denying Finaserve’s protest to a sales tax assessment. In 1986, Finaserve sold thirteen Fina service stations to three purchasers. Two of the transactions involved the sale of *441single Fina stations. Finaserve sold one station, located in Muskogee, to Pacer Oil Company for $75,000. Finaserve sold the other individual station, located in Lawton, to Carey Johnson Oil Company for $70,000. Finaserve sold the remaining eleven Fina stations, all located in Tulsa, to Circle K Corporation for $4,352,000.
T…
2Cases cited4 opinions
- Suglove v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1979
- Magnolia Petroleum Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1958
- Southwestern Light & Power Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1936
- Chrysler Corporation v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
3Cited by3 opinions
- Noram Energy Corp. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1996
- Matter of Excise Tax Protest of Arkla, Inc.Court of Civil Appeals of Oklahoma · 1996
- Noram Energy Corp. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1995