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MATTER OF VERNON SAV. & LOAN ASS'N

No. 50334.

580 P.2d 518 (1978)

In the Matter of the Protest of VERNON SAVINGS AND LOAN ASSOCIATION to the Assessment of an Income Tax Deficiency for the Years 1971, 1972 and 1973.

Supreme Court of Oklahoma.

June 13, 1978.

Attorney(s) appearing for the Case

McBee & Benson, Frederick, McAfee, Taft, Mark, Bond, Rucks & Woodruff, by Richard G. Taft, Reid E. Robison, Oklahoma City, for appellant.

Donald B. Nevard, Gen. Counsel, Oklahoma Tax Commission, Oklahoma City, for appellee.

BERRY, Justice.

Vernon Savings and Loan Association [Vernon], a domesticated foreign corporation, was assessed a deficiency in its Oklahoma corporate income tax for the years 1971, 1972 and 1973. Vernon protested assessment of deficiency before Oklahoma Tax Commission [Commission]. Upon notice and hearing Commission denied the protest. Vernon appealed. Commission is appellee.

The facts are that for the years in question...

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