MATLOCK v. STATE EX REL. OKL. TAX COM'N

No. 95,363.

29 P.3d 614 (2001)

2001 OK CIV APP 104

Darell R. MATLOCK, Jr. and Cathy L. Matlock, Appellants, v. STATE of Oklahoma, ex rel., OKLAHOMA TAX COMMISSION, Appellee.

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

Certiorari Denied July 3, 2001.


Attorney(s) appearing for the Case

Darell R. Matlock, Jr., Tulsa, Oklahoma, for Appellants

Douglas B. Allen, Lyn Martin-Diehl, Oklahoma City, Oklahoma, for Appellee


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

OPINION

CARL B. JONES, Judge:

¶ 1 Appellants, Darell R. Matlock, Jr. and Cathy L. Matlock (Matlocks), are appealing an order by the Appellee, Oklahoma Tax Commission (OTC), wherein it was determined the Matlocks' request that the refund of overpaid 1993 income taxes be applied as a credit to their 1994...

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