Chrysler Corporation v. Oklahoma Tax Commission

This appeal involves income taxes for the years 1935 to 1939, inclusive, assessed against the Chrysler Corporation, manufacturer of Chrysler, De Soto, Dodge, and Plymouth motor cars and trucks of various makes, and parts for such vehicles. The portion of said corporation’s income for these years which the commission claimed was taxable by Oklahoma was computed on the basis of a system of allocation authorized by statute for taxing corporations doing business both within and without the state. Under this system it was first ascertained what percentage of Chrysler’s total sales for each of said…