In re OKLAHOMA BROADCASTING CO.

In re OKLAHOMA BROADCASTING CO.
1941 OK 135
112 P.2d 406
188 Okla. 631
Case Number: 28002
Decided: 04/15/1941
Supreme Court of Oklahoma

In re OKLAHOMA BROADCASTING Co.

Syllabus

¶0 TAXATION--Allowance of claim by Tax Commission under act of 1937 for refund of income taxes held error.
Record examined, and held, that the Oklahoma Tax Commission erred in allowing claimant a refund of taxes pursuant to the provisions of article 12, chapter 66, Session Laws 1937, and that the order of said commission should be vacated and said proceeding dismissed.

Appeal by the Attorney General from the order of the Oklahoma Tax Commission allowing the Oklahoma Broadcasting Company a refund and payment on account of excessive taxes paid. Order vacated.

Mae Q. Williamson, Atty. Gen., for appellant.
Sid White, of Oklahoma City, for appellee.

PER CURIAM.

¶1 A like order allowing a claim similar to that in the case at bar has been determined adversely to the holding of the Oklahoma Tax Commission in the case of In re Marland, 188 Okla. 475, 110 P.2d 901, and the syllabus is adopted as the holding herein.

¶2 The order allowing the claim and authorizing a refund is vacated, with directions to dismiss the claim.

¶3 WELCH, C. J., and RILEY, BAYLESS, GIBSON, HURST, and ARNOLD, JJ, concur. CORN, V. C. J., and OSBORN and DAVISON, JJ, absent.