Tax Law

In re Sales Tax Protest of Wal-Mart Stores, Inc., d/b/a Sam’s Wholesale Club. Wal-Mart Stores, Inc., d/b/a Sam’s Wholesale Club v. Oklahoma Tax Commission

August 6, 1991

No. 75881. Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 3. Court of Appeals of Oklahoma, Division No. 3. Aug. 6, 1991. Certiorari Denied Oct. 15, 1991. Seller of tangible personal property appealed from order of Tax Commission finding that it had failed to collect and remit sales tax [...]

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United States of America, v. Young

September 18, 1984

56 A.F.T.R.2d 85-5196 85-2 USTC P 9643 No. 83-C-609-B. United States District Court, N.D. Oklahoma. Sept. 18, 1984. Action was brought against taxpayer for unpaid assessments of federal income tax liabilities. The District Court, Brett, J., held that: (1) the corporation formed by the taxpayer was to be considered a corporation, even though its charter [...]

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