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DUNN v. OKLAHOMA TAX COM'N

No. 50305.

574 P.2d 618 (1978)

Wilbur L. DUNN and Virginia F. Dunn, Appellants, v. OKLAHOMA TAX COMMISSION, D.M. Berry, Chairman, L.L. Leininger and J.L. Merrill, members of the Oklahoma Tax Commission, Appellees.

Supreme Court of Oklahoma.

January 24, 1978.

Attorney(s) appearing for the Case

William C. Jones, III, Robinson, Boese & Davidson, Tulsa, for appellants.

Donald B. Nevard, Gen. Counsel, for Oklahoma Tax Commission, and Edward A. Reed, Oklahoma City, for appellees.

BARNES, Justice:

This is an appeal from an Order of the Oklahoma Tax Commission denying a protest to the assessment of additional gift taxes for the calendar year 1972. Appellants, Wilbur L. Dunn and Virginia F. Dunn, will be referred to as "donors-taxpayers". The Oklahoma Tax Commission will hereinafter be referred to as the "Commission."

The question presented is Does 68 O.S. 1971, § 901(f), exclude, as an item of reduction in value, the amount of gift...

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