Legal Opinion
Atlantic Refining Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided September 22, 1959No. 38094PublishedCited by 22 opinions
1Opinion of the Court
IRWIN, Justice.
The Atlantic Refining Company, hereinafter referred to as Atlantic, filed its gross production tax returns with respect to oil produced by it in Texas, Beaver, Cleveland, and McClain counties for the period November 1, 1956, through May 31, 1957. There were no pipe line connections to any of the wells or leases involved and in computing the tax due, Atlantic deducted from the posted or field price of the oil, the cost of trucking or hauling the oil to the pipe line or the station of the purchaser.
The Oklahoma Tax Commission used the posted or field price as the measure in…
2Cases cited11 opinions
- In Re Skelton Lead & Zinc Co.'s Gross Production Tax for 1919Supreme Court of Oklahoma · 1921
- Meriwether v. LovettSupreme Court of Oklahoma · 1933
- Rogers v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1952
- Bielke v. American Crystal Sugar Co.Supreme Court of Minnesota · 1939
- Sinclair Prairie Oil Co. v. StateSupreme Court of Oklahoma · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Toxic Waste Impact Group, Inc. v. LeavittSupreme Court of Oklahoma · 1988
- State Ex Rel. Rucker v. TappSupreme Court of Oklahoma · 1963
- Peterson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1964
- Oklahoma Industries Authority v. BarnesSupreme Court of Oklahoma · 1988
- J. Ray McDermott & Co. v. HudsonWyoming Supreme Court · 1962
17 more not listed; retrieve them via the Exa API.