Safeway Stores, Inc. v. Oklahoma Tax Commission

This appeal from the Oklahoma Tax Commission involves the correctness of its order in the matter of the protest of Safeway Stores, Inc., on the cancellation of its wholesale license to sell cigarettes.

The matter was tried on a stipulation of facts from which it appears that for several years this corporation has conducted business through a chain of retail stores; in 1940, in furtherance of its business, Safeway purchased a wholesale grocery concern in Oklahoma City, including its warehouse and stocks of merchandise, and thereafter maintained and operated this warehouse for the purpose of…