PERKINS v. OKLAHOMA TAX COMMISSION

No. 41539.

428 P.2d 328 (1967)

Lois PERKINS, Charles N. Prothro and Elizabeth Perkins Prothro, Executors of the Estate of J.J. Perkins, Deceased, Plaintiffs in Error, v. OKLAHOMA TAX COMMISSION, Defendant in Error.

Supreme Court of Oklahoma.

As Corrected May 5, 1967.


Attorney(s) appearing for the Case

Larry McLane and Bryce A. Baggett, Oklahoma City, for plaintiffs in error.

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


McINERNEY, Justice.

The question presented for decision is whether the statute in force at the time of decedent's death authorized the State of Oklahoma to impose an estate tax upon a non-resident decedent's interest in those partnership assets (consisting of both real and personal property) which were physically located in this state.

The decedent died September 15, 1960, a resident of Wichita Falls, Wichita County...

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