Legal Opinion
Green v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided September 17, 1940No. 29521PublishedCited by 12 opinions
1Opinion of the CourtDanner, J.
This is an appeal by a taxpayer from an order of the Oklahoma Tax Commission disallowing certain deductions from gross income of the taxpayer in computing his income tax for the years 1936 and 1937. The taxpayer contends that the commission should have allowed the deductions on the ground that they represented “debts ascertained to be worthless and charged off within the taxable year,” within the meaning of section 9 (f), art. 6, chap. 66, p. 292, Session Laws 1935, 68 Okla. St. Ann. § 880(f), which provides that in' computing the net income there shall be allowed, as deductions from gross…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Baltimore & OR Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- McCorkle v. Great Atlantic Insurance Co.Supreme Court of Oklahoma · 1981
- Duke v. DukeSupreme Court of Oklahoma · 2020
- Natural Gas Pipe Line Co. of America v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1942
- Joe Brown Co., Inc. v. BestCourt of Civil Appeals of Oklahoma · 1979
- DUKE v. DUKESupreme Court of Oklahoma · 2020
7 more not listed; retrieve them via the Exa API.