LINCOLN BANK AND TRUST v. TAX COM'N

Nos. 70071, 67635.

827 P.2d 1314 (1992)

LINCOLN BANK AND TRUST COMPANY, an Oklahoma banking corporation, and the Oklahoma Bankers Association, a non-profit corporation, Appellees, v. OKLAHOMA TAX COMMISSION, Appellant.

Supreme Court of Oklahoma.

February 11, 1992.


Attorney(s) appearing for the Case

Peter G. Pierce, III, Carson, Rayburn, Pierce & Mueller, Oklahoma City, for appellee Lincoln Bank & Trust Co.

Laura N. Pringle, Pringle & Pringle, P.C., Oklahoma City, for appellee Oklahoma Bankers Ass'n.

Peter G. Pierce III, Mary Beth Guard, Gen. Counsel, for appellee Oklahoma Bankers Ass'n.

J. Lawrence Blankenship, Gen. Counsel and Donna E. Cox, Asst. Gen. Counsel, Oklahoma Tax Com'n, Oklahoma City, for appellant in Cause No. 67635.

Joe Mark Elkouri, Gen. Counsel, Dorothy J. Lindsey, and Gladys E. Cherry, Asst. Gen. Counsel, Oklahoma Tax Com'n, Oklahoma City, for appellant in Cause No. 70071.


OPALA, Chief Justice.

The issues to be decided are: (1) Does the district court have jurisdiction to inquire into the underlying basis for administrative process by which the Oklahoma Tax Commission seeks to inspect a state bank's financial records upon the belief that the bank has failed to report property deemed abandoned by the Uniform Disposition of Unclaimed Property Act (60 O.S. 1981 § 651 et seq.)? (2) Does the...

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