FORD v. OKLAHOMA TAX COMMISSION

No. 36453.

285 P.2d 436 (1955)

Elmer FORD and P.O. Denham, d/b/a Elmer Ford Car Leasing Company, Plaintiff in Error, v. OKLAHOMA TAX COMMISSION, Defendant in Error.

Supreme Court of Oklahoma.

Rehearing Denied July 13, 1955.


Attorney(s) appearing for the Case

Joseph A. Moran, Tulsa, for plaintiff in error.

R.F. Barry, W.F. Speakman, E.J. Armstrong, Oklahoma City, for defendant in error Oklahoma Tax Commission.


WELCH, Justice.

In stipulation of facts it was shown that appellant is engaged in the business of renting or leasing its automobiles and trucks to the general public. The appellant does not furnish drivers with the vehicles, and delivers possession to the renters of the vehicles under written agreements providing that the renter will return said vehicle to the owner on a stipulated date, or sooner upon demand of the owner.

The issue presented in this appeal...

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