Legal Opinion
Essley v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided February 12, 1946No. 32051PublishedCited by 11 opinions
1Opinion of the CourtOsborn, J.
This is an appeal by John L. Essley and Irene L. Essley from an order of the Oklahoma Tax Commission making a deficiency income tax assessment for the-year 1941 against them. Appellants filed a joint income tax return for 1941, in which they deducted losses sustained by them resulting from the sale, in that year, of two blocks of the capital stock of Superior Oil Corporation, one-of said blocks having been acquired by them in 1928, and the other in 1929. The Tax Commission refused to allow the deductions, revised the return, and assessed an additional tax against appellants. The cost of the…
2Cases cited12 opinions
- United States v. FlannerySupreme Court of the United States · 1925
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- In Re Estates of HarknessSupreme Court of Oklahoma · 1921
- Casner v. MeriwetherSupreme Court of Oklahoma · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Oklahoma Tax Commission v. SmithSupreme Court of Oklahoma · 1980
- Special Indemnity Fund v. WeberSupreme Court of Oklahoma · 1995
- Getty Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Flint Resources Co. v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
- In re Bass' EstateSupreme Court of Oklahoma · 1947
6 more not listed; retrieve them via the Exa API.