FRANCES M. ROSEN IRREVOCABLE TRUST v. STATE EX REL. OTC

No. 95931.

31 P.3d 406 (2001)

2001 OK CIV APP 114

The FRANCES M. ROSEN IRREVOCABLE TRUST, Appellant, v. STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Court of Civil Appeals of Oklahoma, Division No. 1.

August 17, 2001.


Attorney(s) appearing for the Case

William J. Robinson, Oklahoma City, OK, for Appellant.

Douglas B. Allen, J.L. Miller, Oklahoma Tax Commission, Oklahoma City, OK, for Appellee.


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

OPINION

CARL B. JONES, Judge:

¶ 1 Appellant, the Frances M. Rosen Irrevocable Trust (Trust), appeals from a final order of Appellee, Oklahoma Tax Commission (OTC), which denied the Trust's refund claims as a nonresident trust. The Trust's protest was submitted on a joint stipulation of facts. The Trust was created and executed in Oklahoma City in 1990...

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