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OKLAHOMA TAX COMMISSION v. SMITH

No. 55079.

610 P.2d 794 (1980)

OKLAHOMA TAX COMMISSION, Appellant, v. Robert B. SMITH, Appellee.

Supreme Court of Oklahoma.

May 5, 1980.

Attorney(s) appearing for the Case

Marjorie Patmon, Gen. Counsel, David Hudson, Sp. Counsel, Bryce A. Baggett, Sp. Counsel, Oklahoma City, for appellant.

Bloodworth, Smith & Biscone by Robert B. Smith, Oklahoma City, for appellee.

Jan Eric Cartwright, Atty. Gen. of Oklahoma, Richard F. Berger, Asst. Atty. Gen., for Attorney General.

HARGRAVE, Justice.

This appeal to the Oklahoma Supreme Court is brought by the Oklahoma Tax Commission from a summary judgment in favor of the plaintiff, Robert B. Smith. The order and judgment of the Oklahoma County District Court holds in substance that portions of the Oklahoma income tax laws are null and void. That judgment is based upon Federal Constitutional grounds as well...

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