LIBERTY BANK AND TRUST CO. v. ROGALIN

No. 83977.

912 P.2d 836 (1996)

LIBERTY BANK AND TRUST COMPANY OF OKLAHOMA CITY, N.A., formerly the Liberty National Bank and Trust Company of Oklahoma City, Appellee, v. Michael P. ROGALIN, Appellant, and Sheilah J. Rogalin, Robert Kelly and the United States of America, ex rel. the Internal Revenue Service, the State of Oklahoma, ex rel. The Oklahoma Tax Commission, Defendants.

Supreme Court of Oklahoma.

As Corrected February 6, 1996.


Attorney(s) appearing for the Case

G. Robert Carpenter, Rogalin & Carpenter, P.C., Oklahoma City, for Appellant.

James K. Larimore and Scott G. Robelen, Durbin, Larimore & Bialick, Oklahoma City, for Appellee.


SUMMERS, Justice.

The appeal is before us prior to briefing on the merits and solely on the issue of whether it is timely. We conclude that it is not. Because our prior dismissal was for a wrong reason we grant rehearing and withdraw our earlier order of dismissal for lack of a filed final District Court order. Now, although we are satisfied the order was indeed on file as Appellant has insisted, it lacks the requisites of...

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