1. Home
  2. Browse Decisions
  3. P.2d
  4. 811 P.2d
  5. 811 P.2d 1320 (1991)
 

CARLSON RESERVE CORP. v. STATE

No. 73331.

811 P.2d 1320 (1991)

CARLSON RESERVE CORPORATION, Appellee, v. STATE of Oklahoma ex rel. OKLAHOMA EMPLOYMENT SECURITY COMMISSION, Appellant.

Supreme Court of Oklahoma.

May 28, 1991.

Attorney(s) appearing for the Case

Craig Blackstock, Tulsa, for appellee.

James D. Stevens, Oklahoma City, for appellant.

KAUGER, Justice.

We granted certiorari on April 29, 1991, to address the first impression question of whether 40 O.S. 1981 § 1-208(4) renders a parent corporation liable for delinquent unemployment compensation taxes incurred by its wholly owned subsidiary. We find that it does.

FACTS

Carlson Reserve Corporation (Carlson), an Oklahoma corporation, owns all the capital stock of another Oklahoma corporation, Resource Engineering and Manufacturing...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases