Stewart v. Oklahoma Tax Commission

SIMMS, Justice:

This is an appeal from an order of the Oklahoma Tax Commission denying recovery of an alleged overpayment of estate taxes.

The parties agree that an overpayment of $2,876.25 was made to the Tax Commission. The disagreement arises over whether the taxpayer is barred from recovering the overpayment because he did not file a claim for the refund within thirty days of the Commission’s assessment.

The taxpayer, executor of the estate of Crete Stewart Myers, argues that he could not have known he had made an overpayment or in what amount until his Federal Estate Tax liability was…