Legal Opinion
Estate of Stuart v. State Ex Rel. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided May 23, 2008No. 104,409. Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 2Published
1Opinion of the Court
JOHN F. FISCHER, Judge.
T1 The Estate of Robert T. Stuart, Jr., deceased, appeals from a February 13, 2007, non-precedential Order of the Oklahoma Tax Commission, which adopted the Findings, Conclusions and Recommendations of the Administrative Law Judge (ALJ) who heard the Stuart Estate's claim for refund of certain estate taxes assessed by the Commission's Estate Tax Section. Based on our review of the record on appeal and applicable law, we affirm.
BACKGROUND FACTS
T 2 The parties have stipulated to substantially all of the facts in this case, which were contained in the ALJ's Findings,…
2Cases cited8 opinions
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Crescent Corporation v. MartinSupreme Court of Oklahoma · 1968
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
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