FIRST NATIONAL BANK v. STATE EX REL OK. TAX COMM'N

No. 42556.

466 P.2d 644 (1970)

The FIRST NATIONAL BANK OF STILLWATER, Stillwater, Oklahoma, a National Banking Association, Plaintiff in Error, v. STATE of Oklahoma, ex rel. The OKLAHOMA TAX COMMISSION, Defendant in Error.

Supreme Court of Oklahoma.

March 3, 1970.


Attorney(s) appearing for the Case

Fitzgerald, Houston & Worthington, Stillwater, for plaintiff in error.

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


WILLIAMS, Justice.

This is an appeal from a judgment entered by the trial court in a proceeding instituted by plaintiff below, plaintiff in error herein, to recover certain sums collected as sales taxes by vendors, pursuant to the Oklahoma Sales Tax Code, 68 O.S. 1969 Supp. § 1301 et seq., on sales made to plaintiff, a national banking association, and to enjoin relator from collecting or attempting to collect sales...

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