OKLAHOMA TAX COM'N v. RICKS

No. 83531.

885 P.2d 1336 (1994)

OKLAHOMA TAX COMMISSION, Petitioner, v. The Honorable Carolyn R. RICKS, District Judge, Respondent.

Supreme Court of Oklahoma.

As Corrected October 27, 1994.


Attorney(s) appearing for the Case

David Hudson, Gen. Counsel, Stanley P. Johnston, Deputy Gen. Counsel, Robert B. Struble, Asst. Gen. Counsel, Okl. Tax Com'n, Oklahoma City, for petitioner.

James A. Jennings, III, Elizabeth J. Bradford, Holloway, Dobson, Hudson, Bachman, Alden, Jennings, Robertson & Holloway, Oklahoma City, for real parties in interest.


OPALA, Justice.

The dispositive issues tendered by this original proceeding are (1) whether a "common fund" was created in Strelecki v. Oklahoma Tax Commission1 by taxpayers' protests before the taxing authority and on appeal (that enabled many other federal retirees to become eligible for state income tax refunds), from which an attorney's fee may be awarded in a district court action...

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