IN RE F & M BANCORPORATION AND SUBSIDIARIES

No. 99,331.

105 P.3d 837 (2004)

2005 OK CIV APP 6

In the Matter of the INCOME TAX PROTEST OF F & M BANCORPORATION AND SUBSIDIARIES. F & M Bancorporation and Subsidiaries, Appellant, v. Oklahoma Tax Commission, Appellee.

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

Rehearing Denied June 16, 2004.

Certiorari Denied January 10, 2005.


Attorney(s) appearing for the Case

Len Cason, J. Christian Guzzy, Hartzog, Conger, Cason & Neville, Oklahoma City, OK, for Appellant.

Douglas B. Allen, General Counsel, J.L. Miller, Assistant General Counsel, Lyn Martin-Diehl, Assistant General Counsel, 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 by KENNETH L. BUETTNER, Presiding Judge.

¶ 1 The Oklahoma Tax Commission (OTC) issued a proposed assessment for additional income tax against F & M Bancorporation and Subsidiaries (Taxpayer) on August 15, 2000 for tax years 1993, 1994, 1996, 1997 and 1998. OTC admittedly changed its legal theory from inclusion...

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