Legal Opinion
Bert Smith Road MacHinery Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided April 26, 1977No. 50161PublishedCited by 24 opinions
1Opinion of the Court
BARNES, Justice.
This is an appeal from Order No. 63711 issued by the Oklahoma Tax Commission September 2, 1976, in Case No. 3751, said case being titled, “In the Matter of the Protest of Bert Smith Road Machinery Company, Inc., to the Assessment of Additional Tax for the Period October 1, 1972 through September 30, 1975.”
Appellant, Bert Smith Road Machinery Company, Inc., is an Oklahoma corporation engaged in the sale of heavy road building and construction equipment with its principal place of business in Enid, Oklahoma. Appellant timely filed a protest with the Appellee, Oklahoma Tax…
2Cases cited2 opinions
- Phillips Petroleum Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1975
- Auxier-Scott Supply Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1974
3Cited by24 opinions
- Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1988
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- R.R. Tway, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- Dolese Bros. Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
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