LADD v. STATE EX REL. OKLAHOMA TAX COM'N

No. 60104.

688 P.2d 59 (1984)

Donald H. LADD and Marlene L. Ladd, husband and wife, and Carl L. Sebastian, and Rose Sebastian husband and wife, Appellants, v. STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

September 18, 1984.


Attorney(s) appearing for the Case

Joe S. Rolston III, Elliott, Woodard, Rolston & Metheny, Oklahoma City, for appellants.

J. Lawrence Blankenship, Oklahoma Tax Commission, Oklahoma City, for appellee.


DOOLIN, Justice.

The question before us is whether the State of Oklahoma, through the Oklahoma Tax Commission, is subject to the accepted common law rule that a lien on a party's interest in joint tenancy property is extinguished when the party dies, terminating the joint tenancy. We hold that the state is subject to the rule, and we reverse the District Court's decision.

The undisputed facts show that on or about...

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