Oklahoma Tax Commission v. Price, Adm'x

Charles R. Price died July 1, 1941, possessed of a valued estate composed principally of real estate (farm land) i,p Garvin county, together with livestock, and some rental property in Oklahoma City, Okla.

Plaintiff, administratrix, returned this property to defendant for inheritance tax purposes, paying inheritance taxes of $3,009.86. More than a year later defendant entered its order raising the assessed valuation $45,920 and assessing additional tax of $2,617.71, plus penalty of $170.10.

Thereafter plaintiff filed her protest to such reassessment, and offered testimony that such reassessment…