Oklahoma Tax Commission v. Ricks

OPALA, Justice.

The dispositive issues tendered by this original proceeding are (1) whether a “common fund ” was created in Strelecki v. Oklahoma Tax Commission 1 by taxpayers’ protests before the taxing authority and on appeal (that enabled many other federal retirees to become eligible for state income tax refunds), from which an attorney’s fee may be awarded in a district court action? and (2) whether the district court may exercise de claratory judicature to affect post-Strelecki administrative refund orders of the Oklahoma Tax Commission? We answer both questions in the negative.

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