ESTATE OF BRADSHAW v. OKLAHOMA TAX COMMISSION

No. 43038.

486 P.2d 715 (1971)

Estate of Nell Stapler BRADSHAW I, Plaintiff in Error, v. OKLAHOMA TAX COMMISSION, Defendant in Error.

Supreme Court of Oklahoma.

July 13, 1971.


Attorney(s) appearing for the Case

Paul R. Hodgson, Tulsa, for plaintiff in error.

Albert D. Lynn, E.J. Armstrong, Mike Tapp, Oklahoma City, for defendant in error.


HODGES, Justice.

The questions herein involved on appeal are whether the proceeds from two life insurance policies should be included in the value of the gross estate of the decedent under the provisions of the Estate Tax Law, Title 68 O.S.Supp.(1965), Section 807.

The Tax Commission, after hearing, assessed additional tax against the estate of Nell Stapler Bradshaw I, deceased, upon the proceeds of a $3000.00 life...

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