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FIRST NATIONAL BANK & TR. CO. OF OKLAHOMA CITY v. McDONALD

Civ. No. 67-199.

289 F.Supp. 493 (1968)

The FIRST NATIONAL BANK AND TRUST COMPANY OF OKLAHOMA CITY, Plaintiff, and Clarence L. Boyd Company, Inc., a corporation, and Boecking-Berry Equipment Company, a corporation, Involuntary Plaintiffs, v. Fred A. McDONALD, County Assessor of Kingfisher County, Oklahoma, et al., Defendants.

United States District Court W. D. Oklahoma.

April 17, 1968.

Attorney(s) appearing for the Case

R. C. Jopling, Jr., of Fowler, Rucks, Baker, Jopling, Gramlich & Mee, Stuart B. Strasner, Oklahoma City, Okl., for plaintiffs.

Clarence Black, of Ames, Daugherty, Bynum, Black, Ashabranner & Rogers, Oklahoma City, Okl., for involuntary plaintiff Clarence L. Boyd Company.

B. J. Brockett, Oklahoma City, Okl., for involuntary plaintiff Boecking-Berry Equipment Company.

G. T. Blankenship, Atty. Gen., Brian H. Upp, Asst. Atty. Gen., for the State of Oklahoma, Oklahoma City, Okl., for defendants.

MEMORANDUM OPINION

DAUGHERTY, District Judge.

Plaintiff Bank, a national banking association, instituted this suit to restrain the levy and collection of personal property taxes on certain machinery and equipment owned by Plaintiff Bank and situated in Kingfisher, Caddo, Grant and Stephens Counties, Oklahoma. The Involuntary Plaintiffs request that they not be assessed or taxed regarding the said personal property involved, as they are not the owners thereof...

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