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AUTUMN HOUSE v. STATE EX REL. TAX COM'N

No. 69093.

814 P.2d 1036 (1991)

AUTUMN HOUSE, London Square Village Apartments and Cherokee Terrace Apartments, Appellants, v. STATE of Oklahoma, ex rel., the OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

July 9, 1991.

Attorney(s) appearing for the Case

Richard G. Ingham, William H. Whitehill, Andrews, Davis, Legg, Bixler, Milsten & Murrah, Oklahoma City, for appellants.

Joe Mark Elkouri, Gen. Counsel, Marjorie L. Welch, Okl. Tax Com'n, Oklahoma City, for appellee.

OPALA, Chief Justice.

The dispositive issue is whether the appellants are entitled to sales tax exemptions upon the use of natural gas and electricity in the common areas of their apartment complexes for the non-exclusive benefit of their resident tenants. We answer in the negative.

THE ANATOMY OF LITIGATION

Appellants [taxpayers] Congregate Housing for the Elderly and Handicapped of Central Oklahoma, Inc. d/b/a Autumn House, London Square Village...

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