1. Home
  2. Browse Decisions
  3. P.3d
  4. 54 P.3d
  5. 54 P.3d 1010 (2002)
 

U.S. FIDELITY & GUARANTY CO. v. STATE, OKLAHOMA TAX COM'N

No. 93,488.

54 P.3d 1010 (2002)

2002 OK 42

UNITED STATES FIDELITY & GUARANTY CO., Surety/Appellants, and Sun River Development, Inc., Taxpayer, v. STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

May 21, 2002.

Attorney(s) appearing for the Case

Evan B. Gatewood, Hayes & Magrini, Oklahoma City, Oklahoma, for appellant.

Thomas E. Kemp, General Counsel, Sean R. McFarland, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, Oklahoma, for appellee.

HODGES, J.

I. Issue

¶ 1 The issue before this Court is whether the order forfeiting a surety bond issued on behalf of the Oklahoma Tax Commission (Tax Commission) is directly appealable to this Court. We answer in the negative and dismiss the appeal.

II. FACTS

¶ 2 Upon obtaining a sales tax permit, Sun River Development, Inc. (Sun River) obtained an $18,000 surety bond from United States...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases