Estate of Kasishke v. Oklahoma Tax Commission

BERRY, Justice:

Commission denied taxpayer’s protest against assessment of additional estate taxes and taxpayer’s claim for refund of estate taxes previously paid. Taxpayer appeals.

Applicable statutes provide estate tax is due and payable 15 months after decedent’s death and require representatives of decedent’s estate to file estate tax return within that period. 68 O.S.1971 §§ 806(a) and 815(a).

68 O.S.1971 § 815(b) provides in part as follows:

“Upon receipt of * * * return * * * Commission shall * * * audit * * * same * * * and * * * assess, the tax, together with any interest or penalty * *…