Oklahoma Tax Commission v. City Vending of Muskogee, Inc.

The court affirms today the trial court’s judgment which permanently enjoins the wholesaler, City Vending, from selling cigarettes within the State without a license. While I do not accede to the court’s pronouncement, I concur insofar as the court declares that the Oklahoma Tax Commission’s [Commission] order, which assessed a cigarette excise tax against the wholesaler and revoked its license, is not facially void for want of subject matter *103jurisdiction. I am writing separately (a) to give prominence to that part of the court’s opinion which discusses the consequences of our Dow Jones’1…