Protest of Tulsa Cold Storage Co.

This is an appeal by the Tulsa Cold Storage Company, a domestic corporation, from an order of the Oklahoma Tax Commission denying its protest against assessment of additional corporation license tax made by the commission. Appellant is a subsidiary of the City Ice & Fuel Company, a foreign corporation. The tax was levied pursuant to the provisions of article 6, ch. 66, S. L. 1939.

Appellant made advancements to its parent company in the amount of $411,-466.61, and was indebted to the parent company in the sum of $7,990. In filing its corporation license tax return for the fiscal year ending…