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MATTER OF FINASERVE, INC.

No. 76201.

828 P.2d 440 (1991)

In the Matter of Sales Tax Protest of FINASERVE, INC. FINASERVE, INC., Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Court of Appeals of Oklahoma, Division No. 3.

Certiorari Denied March 31, 1992.

Attorney(s) appearing for the Case

Jean A. McDonald and Roger A. Stong, Oklahoma City, for appellant.

David Allen Miley, Oklahoma City, for appellee.

Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 3.

OPINION

HUNTER, Chief Judge:

This is an appeal by Finaserve, from the Oklahoma Tax Commission's order denying Finaserve's protest to a sales tax assessment. In 1986, Finaserve sold thirteen Fina service stations to three purchasers. Two of the transactions involved the sale of single Fina stations. Finaserve sold one station...

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