Legal Opinion
State ex rel. Oklahoma Tax Commission v. Estate of Hewett
Supreme Court of Oklahoma
Decided December 23, 1980No. 52943PublishedCited by 3 opinions
1Opinion of the Court
DOOLIN, Justice:
Probate is the topic. Notice of personal tax liability to the surviving spouse and taxability of a life/accident insurance policy are the issues in this appeal.
Henry Hewett, Jr. worked for a company which, as part of its employees’ benefits package, offered a life/accident insurance plan covering both husband and wife. The plan paid the principal amount ($100,000.00) for loss of life, both hands, both feet, one hand and one foot, or both eyes and half the principal sum for loss of one hand, or one foot, and so forth. Under terms of policy, the wife could change the beneficiary…
2Cases cited5 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Tapp v. MitchellSupreme Court of Oklahoma · 1960
- Barrett v. SteeleSupreme Court of Oklahoma · 1941
- Oklahoma Tax Commission v. HarrisSupreme Court of Oklahoma · 1969
- Thomas v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1943
3Cited by3 opinions
- In Re the Request of Hamm Production Co. for an Extension of Time in Which to Protest Proposed Gross Production Tax Assessments Issued on July 21, 1981Supreme Court of Oklahoma · 1983
- Grasso v. OKLAHOMA TAX COM'NCourt of Civil Appeals of Oklahoma · 2011
- Income Tax Protest of Grasso v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2011