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ESTATE OF SHELTON v. OKLAHOMA TAX COMMISSION

No. 47430.

544 P.2d 495 (1975)

ESTATE of Jacqueline Elkins SHELTON, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

December 16, 1975.

Attorney(s) appearing for the Case

Donald C. Little, Kansas City, Kan., Matthew Kane, Jr., Pawhuska, for appellant.

Lester D. Hoyt, Gen. Counsel, Okl. Tax Commission, Stanley J. Alexander, Clyde E. Fosdyke, Oklahoma City, for appellee.

DOOLIN, Justice.

This is an appeal from a decision of the Oklahoma Tax Commission (Commission) disallowing a refund to appellant estate of Jacqueline Elkins Shelton, for estate taxes paid under protest. The protested tax was levied upon 10. 77837 Osage Indian headrights owned by decedent at her death.

We are called upon to decide whether Oklahoma has the power to levy an inheritance tax on Osage Indian headrights and if so whether the situs of these headrights...

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