CDR SYSTEMS CORP. v. OKLAHOMA TAX COMM'N

No. 109,886.

339 P.3d 848 (2014)

2014 OK 31

CDR SYSTEMS CORPORATION, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

Rehearing Denied November 24, 2014.


Attorney(s) appearing for the Case

Thomas G. Ferguson, Jr. , Walker, Ferguson & Ferguson, Oklahoma City, OK, Attorney for Appellant.

Douglas B. Allen , Larry Patton , Abby Dillsaver, & Elizabeth Field, Oklahoma Tax Commission, Oklahoma City, OK, Attorneys for Appellee.

Kiran A. Phansalkar & Daniel V. Carsey , Conner & Winters, L.L.P., Oklahoma City, OK, Attorneys for Amicus Curiae Council on State Taxation.

Frederick J. Nicely , Council on State Taxation, Washington, DC, Attorney for Amicus Curiae Council on State Taxation.


¶ 1 Most, if not all states, have tax incentives whose primary purpose is to attract business to the state and to promote economic development within the state.1 Oklahoma is no different.2 The Oklahoma Capital Gains Deduction was passed by the Legislature to promote significant...

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