STRELECKI v. OKLAHOMA TAX COM'N

No. 77615.

872 P.2d 910 (1993)

Joseph L. STRELECKI, June C. Lankford, Leeta Lankford, James O. Worrell, Neal W. Harris and Elizabeth B. Harris, Appellants, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

Order Clarifying Opinion on Limited, Grant of Rehearing March 22, 1994;

As Corrected March 23, 1994.


Attorney(s) appearing for the Case

Kevin "D" Watley, Norman, and Michael J. Kator, Kator, Scott & Heller, Washington, DC, for appellants.

E. Joe Lankford, Norman, for appellants June C. Lankford and Leeta Lankford.

David Hudson, Gen. Counsel, Stanley Johnston, First Asst. Gen. Counsel, Robert B. Struble, Asst. Gen. Counsel, Oklahoma Tax Com'n, Oklahoma City, for appellee.


OPALA, Justice.

The issue urged upon us on review is whether the new rule of federal law announced in Davis v. Michigan Dept. of Treasury1 applies retroactively to require refunds — on Taxpayers' timely claims for a correct amount — of state income tax overpayments on Taxpayers' federal retirement income excludable under Davis? We answer in the...

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