NEUMANN v. TAX COM'N

No. 49197.

596 P.2d 530 (1979)

Wanda Rose NEUMANN, Appellant, v. TAX COMMISSION of the State of Oklahoma, the State of Oklahoma, Appellee.

Supreme Court of Oklahoma.

May 8, 1979.


Attorney(s) appearing for the Case

Speck, Philbin, Fleig, Trudgeon & Lutz, by Donald R. Philbin, Oklahoma City, for appellant.

Jan Eric Cartwright, Atty. Gen., Donald B. Nevard, Gen. Counsel, Stanley J. Alexander, Clyde E. Fosdyke, Oklahoma City, F. Karen Grethen, Purcell, for appellee.


WILLIAMS, Justice.

This is an appeal by Wanda Rose Neumann, hereinafter called Taxpayer, from an order of the Oklahoma Tax Commission which sustained an assessment of additional income taxes for the year 1971. The question presented is whether the method of apportioning personal exemptions and deductions set out in 68 O.S. 1971, Sec. 2358(B)(3) is arbitrary and unreasonable. It is conceded that the Commission followed the...

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