Legal Opinion

Thomas v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided March 23, 1943No. Nos. 30616, 31001PublishedCited by 1 opinion

1Opinion of the Court

ARNOLD,. J.

The will of Albert Reams Thomas was filed and duly admitted to probate in the county court of Tulsa county, Okla. Martha D. Thomas was duly appointed executrix. As such executrix she filed the return required with the Tax Commission and paid the estate tax according to her return.

On September 19, 1941, the Oklahoma Tax Commission forwarded its order assessing an additional tax and copy of auditor’s valuation report on which the order was based to the executrix and her attorneys of record. The executrix immediately and without demanding a hearing paid the amount of the additional…

2Cases cited8 opinions

Hodge v. Muscatine CountySupreme Court of the United States · 1905
In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
In Re Estates of HarknessSupreme Court of Oklahoma · 1921
Commonwealth v. CarterSupreme Court of Virginia · 1920
In Re Barrett's EstateSupreme Court of Oklahoma · 1937

3 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

State ex rel. Oklahoma Tax Commission v. Estate of HewettSupreme Court of Oklahoma · 1980