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  5. 883 P.2d 1287 (1994)
 

MATTER OF SALES TAX PROTEST OF LTV

No. 83181.

883 P.2d 1287 (1994)

In the Matter of the SALES TAX PROTEST OF LTV ENERGY PRODUCTS COMPANY. LTV ENERGY PRODUCTS COMPANY and G.D. Nicholson, A.L. Bartley, Jr., K.C. Caldabaugh, W.P. Twomey, Thomas J. Hopwood, A. Lee Murkey, Noble D. Lane, Neil L. Maslen, D.R. McWhirter, G. Gary Stegall, Donald M. Ursini, R.E. Wright, H.C. Hedrick, Jr., and G.E. Smith, as officers of LTV Energy Products Company, Appellants, v. OKLAHOMA TAX COMMISSION, Appellee.

Court of Appeals of Oklahoma, Division No. 1.

September 20, 1994.

Attorney(s) appearing for the Case

J. Lawrence Blankenship, Gladys E. Cherry, Oklahoma City, for appellants.

David Hudson, Marjorie L. Welch, Oklahoma Tax Com'n, Oklahoma City, for appellee.

Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 1.

MEMORANDUM OPINION

JONES, Judge:

In 1991, the Oklahoma Tax Commission ["Commission"] proposed to assess Appellant LTV Energy Products Company ["LTV"] and its principal officers for additional municipal sales taxes due on sales made by LTV between May 1, 1988 and October 31, 1989. The Commission denied Appellants...

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