Daube v. Oklahoma Tax Commission

JOHNSON, Justice.

In 1948, the plaintiff in error, Leon Daube, who will hereafter be referred to as taxpayer, engaged in various business activities, including the mercantile, cattle, and oil and gas business. In connection with said year, he filed an income tax return with the Tax Commission and paid the tax shown to be due by the return. Following the filing of the return, the Tax Commission proposed the assessment of additional 1948 income taxes against him, which assessment was timely protested. It was stipulated that “irrespective of the contention made in the aforesaid protest, taxpayer…