STEWART v. OKLAHOMA TAX COMMISSION

No. 44908.

524 P.2d 935 (1974)

Charles E. STEWART, Executor of the Estate of Crete Stewart Myers, Deceased, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

July 2, 1974.


Attorney(s) appearing for the Case

Monnet, Hayes, Bullis, Grubb & Thompson, Oklahoma City, for appellant.

Albert D. Lynn, Gen. Counsel, Oklahoma Tax Commission, Oklahoma City, for appellee.


SIMMS, Justice:

This is an appeal from an order of the Oklahoma Tax Commission denying recovery of an alleged overpayment of estate taxes.

The parties agree that an overpayment of $2,876.25 was made to the Tax Commission. The disagreement arises over whether the taxpayer is barred from recovering the overpayment because he did not file a claim for the refund within thirty days of the Commission's assessment.

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