Legal Opinion
Dugger v. State ex rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided July 14, 1992No. 74586PublishedCited by 37 opinions
1Opinion of the Court
ALMA WILSON, Justice:
The dispositive issue in this appeal is whether there is substantial evidence to support the findings and conclusions of the Oklahoma Tax Commission. We hold that the evidence is insufficient to support the finding by the Oklahoma Tax Commission that the federal adjusted incomes for tax years 1984, 1985 and 1986 were not recomputed in determining the tax reduction claimed for the 1987 tax year.
During 1984, 1985 and 1986, Athel W. Dugger received $426,567.00 from the sale of gas produced in this state. For tax years 1984, 1985 and 1986, Athel W. and Anna Dugger, appellants…
2Cases cited11 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Ledbetter v. Oklahoma Alcoholic Beverage Laws Enforcement CommissionSupreme Court of Oklahoma · 1988
- Tulsa Area Hospital Council, Inc. v. Oral Roberts UniversitySupreme Court of Oklahoma · 1981
- State Ex Rel. Turpen v. Oklahoma State Board for Property & Casualty RatesSupreme Court of Oklahoma · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- AMERICAN AIRLINES, INC. v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2014
- City of Hugo v. State Ex Rel. Public Employees Relations BoardSupreme Court of Oklahoma · 1994
- BROWN v. CLAIMS MANAGEMENT RESOURCES INC.Supreme Court of Oklahoma · 2017
- Samson Hydrocarbons Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1998
32 more not listed; retrieve them via the Exa API.