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BLAIR v. STATE EX REL. OKLAHOMA TAX COM'N

No. 87035.

935 P.2d 1197 (1997)

Robert A. BLAIR and Donald L. Blair, Plaintiffs/Appellants, v. State of Oklahoma, ex rel., OKLAHOMA TAX COMMISSION, Defendant/Appellee.

Court of Civil Appeals of Oklahoma, Division III.

As Corrected April 17, 1997.

Attorney(s) appearing for the Case

Steven M. Harris, and Randall T. Duncan, Doyle & Harris, Tulsa, for Appellants.

Kim D. Ashley, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, for Appellee.

Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 3.

MEMORANDUM OPINION

ADAMS, Chief Judge:

In 1984 and 1985, the Oklahoma Tax Commission issued tax warrants against the property of Appellants Robert A. Blair and Donald L. Blair (the Blairs) for taxes, penalty and interest attributable to state sales tax unpaid by the Blairs. In December of 1986, each of the Blairs...

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