PETERSON v. OKLAHOMA TAX COMMISSION

No. 40420.

395 P.2d 388 (1964)

D.L. PETERSON, Trustee, Plaintiff in Error, v. OKLAHOMA TAX COMMISSION, Defendant in Error.

Supreme Court of Oklahoma.

Rehearing Denied September 15, 1964.


Attorney(s) appearing for the Case

John K. Speck, Speck, Fleig & Hewett, Oklahoma City, for plaintiff in error.

Albert D. Lynn, E.J. Armstrong, Oklahoma City, for Oklahoma Tax Commission, defendant in error.


IRWIN, Justice.

D.L. Peterson, Trustee, filed an application with the Oklahoma Tax Commission, hereinafter referred to as Commission, for a refund of sales taxes paid by the Trustee under protest, upon the gross receipts received by him from renting or leasing motor vehicles for use in Oklahoma, from February 1, 1957 through September 30, 1961. The Trustee alleged that he was relieved from paying the sales tax and entitled...

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