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OKLAHOMA TAX COMM'N v. LIBERTY NATL. BANK & TRUST CO.

No. 36133.

289 P.2d 388 (1955)

OKLAHOMA TAX COMMISSION, Plaintiff in Error, v. The LIBERTY NATIONAL BANK AND TRUST COMPANY OF OKLAHOMA CITY, a national bankins corporation, Defendant in Error.

Supreme Court of Oklahoma.

Rehearing Denied November 1, 1955.

Attorney(s) appearing for the Case

R.F. Barry, W.F. Speakman and E.J. Armstrong, Oklahoma City, for plaintiff in error.

Embry, Crowe, Tolbert, Boxley & Johnson, V.P. Crowe, Wm. J. Holloway, Jr., Oklahoma City, for defendant in error.

WILLIAMS, Vice Chief Justice.

This action was instituted by The Liberty National Bank and Trust Company of Oklahoma City, hereinafter referred to as plaintiff, against the Oklahoma Tax Commission, hereinafter referred to as commission, to recover taxes paid by plaintiff under protest as a result of a deficiency assessment made by commission in connection with plaintiff's franchise tax for the years 1946, 1947 and 1948. The trial court rendered judgment for plaintiff...

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