Legal Opinion
Western Auto Supply Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided June 10, 1958No. 37861PublishedCited by 8 opinions
1Opinion of the Court
BLACKBIRD, Justice.
Plaintiff in error, hereinafter referred to as appellant, is a Missouri corporation, with its main office and principal place of business at Kansas City, Missouri. It also transacts business in Oklahoma and several other states. The issues involved herein have a direct bearing upon what portion of appellant’s income for the years 1950-1954, both inclusive, is taxable under Oklahoma’s Income Tax Law, Tit. 68 O.S.1951 § 871 et seq.
Appellant’s business is both wholesale and retail. Its retail business is transacted through stores owned and operated solely by it. In the…
2Cases cited9 opinions
- State Ex Rel. Ogden v. HuntSupreme Court of Oklahoma · 1955
- Western Auto Supply Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1955
- Fox-Vliet Wholesale Drug Company v. ChaseSupreme Court of Oklahoma · 1955
- Palmer v. KingSupreme Court of Oklahoma · 1919
- In Re State Treasury Note IndebtednessSupreme Court of Oklahoma · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Osuala v. Aetna Life & CasualtyUtah Supreme Court · 1980
- Personal Loan & Finance Co. of Capitol Hill v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- Oklahoma Tax Commission v. Southwestern Bell Telephone Co.Supreme Court of Oklahoma · 1964
- Duncan Medical Services v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- WALGREEN COMPANY v. Commissioner of TaxationSupreme Court of Minnesota · 1960
3 more not listed; retrieve them via the Exa API.