SCIOTO INS. CO. v. OKLAHOMA TAX COM'N

No. 108943.

279 P.3d 782 (2012)

2012 OK 41

In the Matter of the Income Tax Protest of Scioto Insurance Company: SCIOTO INSURANCE COMPANY, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

Rehearing Decided June 11, 2012.


Attorney(s) appearing for the Case

Timothy Manuel Larason , Anne E. Zachritz , Andrews Davis , A Professional Corporation, Oklahoma City, Oklahoma, and Paul H. Frankel , Morrison & Foerster, LLP, New York, New York, for Appellant.

Marjorie L. Welch , Interim General Counsel; Abby Dillsaver , Assistant General Counsel; Elizabeth Field , Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, Oklahoma, for Appellee.


REIF, J.

¶ 1 This case concerns the liability of Scioto Insurance Company, a Vermont corporation, for Oklahoma corporate income taxes for the years 2001 through 2005. The Oklahoma Tax Commission assessed Scioto corporate income taxes for these years based on payments it received from the use of Scioto's intellectual property by Wendy's restaurants in Oklahoma. The intellectual property in question consists of trademarks...

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