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

No. 89,748.

982 P.2d 1071 (1999)

1999 OK 41

Charles S. NEER and Eileen M. Neer, Appellants, v. STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

As Corrected June 4, 1999.

Attorney(s) appearing for the Case

Mark W. Curnutte and David E. Jones of Logan & Lowry, LLP, Vinita, Oklahoma for Appellants.

Thomas E. Kemp, Jr., General Counsel; Kathryn Bass, Deputy General Counsel; David L. Kinney, Assistant General Counsel; and Sean R. McFarland, Assistant General Counsel — all with Oklahoma Tax Commission, Oklahoma City, Oklahoma for Appellee.

LAVENDER, J.

¶ 1 This appeal presents the question: did appellee, the Oklahoma Tax Commission (OTC) properly deny a refund claim made in December 1995 by appellants, Charles Neer, M.D. and his spouse, Eileen Neer (taxpayers) to get back part of the Oklahoma income tax they paid in April 1992 for tax year 1991? The claim was grounded on the assertion that pursuant to 68 O.S.1991, § 2357(B)(1), as Oklahoma residents...

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