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OKLAHOMA TAX COMMISSION v. HARRIS

No. 42598.

455 P.2d 61 (1969)

OKLAHOMA TAX COMMISSION, Plaintiff in Error, v. Jean S. HARRIS, Individually and as Administratrix of the Estate of Ray Milton Balyeat, Deceased, Defendant in Error.

Supreme Court of Oklahoma.

May 20, 1969.

Attorney(s) appearing for the Case

Albert D. Lynn, E.J. Armstrong, R.O. Ingle, Mike Tapp, E.B. Lee, Oklahoma Tax Commission, Oklahoma City, for plaintiff in error.

Edward E. Soule, Lytle, Soule & Emery, Oklahoma City, for defendant in error.

LAVENDER, Justice.

This appeal by the Oklahoma Tax Commission (Commission) involves whether the proceeds of four policies of insurance upon the life of Ray Milton Balyeat are to be included in the value of his gross estate for the purpose of determining and computing the total amount of the Oklahoma estate tax due with respect to his estate. Commission contends the proceeds are taxable because of the provisions of paragraph...

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