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LADD PETROLEUM v. OKLAHOMA TAX COM'N

No. 62761.

767 P.2d 879 (1989)

LADD PETROLEUM CORPORATION, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

January 17, 1989.

Attorney(s) appearing for the Case

James M. Chaney, Dan T. Foley, Kirk & Chaney, Oklahoma City, for appellant.

J. Lawrence Blankenship, Gen. Counsel, Donna E. Cox, Oklahoma City, for appellee.

SUMMERS, Justice.

Ladd Petroleum Corporation filed suit in District Court alleging that the Oklahoma Tax Commission's assessment of additional gross production, petroleum excise, and conservation excise taxes violated its rights under the fourteenth amendment of the United States Constitution. At non-jury trial Ladd presented its evidence and the Commission demurred thereto. The court sustained the Commission's demurrer,...

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