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OKLAHOMA TAX COM'N v. BROWN-FORMAN DISTILLERS CORP.

Nos. 41746, 41747.

420 P.2d 894 (1966)

OKLAHOMA TAX COMMISSION, Plaintiff in Error, v. BROWN-FORMAN DISTILLERS CORPORATION, a Delaware Corporation, Defendant in Error. OKLAHOMA TAX COMMISSION, Plaintiff in Error, v. JACK DANIEL DISTILLERY, Lem Motlow, Prop., Inc., a Tennessee Corporation, Defendant in Error.

Supreme Court of Oklahoma.

As Corrected November 9, 1966.

Attorney(s) appearing for the Case

Albert D. Lynn, E.J. Armstrong, R.O. Ingle, Oklahoma City, for plaintiff in error.

Bruce H. Johnson, Wm. J. Holloway, Jr., and L.E. Stringer, of Crowe, Boxley, Dunlevy, Thweatt, Swinford & Johnson, Oklahoma City, for defendant in error.

HALLEY, Chief Justice:

These are actions for the recovery of Oklahoma income tax paid under protest. Defendants in error here, Brown-Forman Distillers Corporation and Jack Daniel Distillery, Lem Motlow, Prop., Inc., paid such taxes under protest and brought these actions for refund against the Oklahoma Tax Commission, plaintiff in error, here. The parties will be referred to here by their trial court designation. Judgment...

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