Legal Opinion
State Ex Rel. Oklahoma Employment SEC. Com. v. Tulsa Flower Exchange
Supreme Court of Oklahoma
Decided March 16, 1943No. 30428PublishedCited by 26 opinions
1Opinion of the Court
GIBSON, V. C. J.
The state appeals from a judgment for defendants rendered in two consolidated cases wherein the state sought to collect' certain taxes allegedly due under the Oklahoma Employment Security Act (40 O. S. 1941, ch. 6).
The defendants, respectively, were Tulsa Flower Exchange, a corporation, and G. J. Tinger, an individual, doing business as Sand Springs Greenhouse. Each defendant was an “employing unit” within the meaning of the act. 40 O. S. 1941 § 229, (d). But neither employed as many as eight persons and was therefore not an “employer” subject to the tax within the meaning of…
2Cases cited12 opinions
- Natural Gas Pipeline Co. v. SlatterySupreme Court of the United States · 1937
- New Haven Metal & Heating Supply Co. v. DanaherSupreme Court of Connecticut · 1941
- Gibson Products Co. v. MurphySupreme Court of Oklahoma · 1940
- Maine Unemployment Compensation Commission v. Androscoggin Junior, Inc.Supreme Judicial Court of Maine · 1940
- Kellogg v. MurphySupreme Court of Missouri · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Magnolia Pipe Line Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- Globe Life & Accident Insurance Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1996
- Maryland Unemployment Compensation Board v. AlbrechtCourt of Appeals of Maryland · 1944
- Perma-Stone Oklahoma City Co. v. Oklahoma Employment Security CommissionSupreme Court of Oklahoma · 1954
- Brown v. LaNasaSupreme Court of Louisiana · 1963
21 more not listed; retrieve them via the Exa API.