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BERT SMITH ROAD MACH. CO. v. OKLAHOMA TAX COMMISSION

No. 50161.

563 P.2d 641 (1977)

BERT SMITH ROAD MACHINERY COMPANY, INC., a corporation, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

April 26, 1977.

Attorney(s) appearing for the Case

McKeever, Glasser, Conrad & Herlihy, by Douglas C. McKeever, Enid, for appellant.

Donald B. Nevard, Gen. Counsel, Oklahoma Tax Commission and Michael Cameron Conaway, Oklahoma City, for appellee.

BARNES, Justice.

This is an appeal from Order No. 63711 issued by the Oklahoma Tax Commission September 2, 1976, in Case No. 3751, said case being titled, "In the Matter of the Protest of Bert Smith Road Machinery Company, Inc., to the Assessment of Additional Tax for the Period October 1, 1972 through September 30, 1975."

Appellant, Bert Smith Road Machinery Company, Inc., is an Oklahoma corporation engaged in the...

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