FIRST NATL. BANK & TRUST CO. OF TULSA v. OK. TAX COMM'N

No. 42251.

447 P.2d 441 (1968)

The FIRST NATIONAL BANK AND TRUST COMPANY OF TULSA, Paul R. Peterson and Peter J. McMahon, Co-Executors of the Estate of Henry F. Worley, Deceased, Plaintiffs in Error, v. OKLAHOMA TAX COMMISSION, Defendant in Error.

Supreme Court of Oklahoma.

November 12, 1968.


Attorney(s) appearing for the Case

Robert L. McGowen of Conner, Winters, Randolph, & Ballaine, Tulsa, for plaintiffs in error.

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


LAVENDER, Justice.

This is an appeal from an order of the Oklahoma Tax Commission which denied a protest by the plaintiffs in error herein, as executors of the estate of Henry F. Worley, deceased, as to a portion of the total amount of the tax which is commonly referred to as the "estate tax" assessed by the Commission with respect to the estate of their decedent. Mr. Worley died, testate, on May 5, 1963, while a resident...

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