# Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.

> Supreme Court of Oklahoma · February 13, 1945 · 195 Okla. 131

URL: https://www.frixlaw.com/law-library/cases/3820069

## Case

- **Full name:** Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.
- **Court:** Supreme Court of Oklahoma
- **Decided:** February 13, 1945
- **Citations:** 195 Okla. 131; 156 P.2d 340; 1945 OK 55; 1945 Okla. LEXIS 656
- **Precedential status:** Published
- **Opinion:** Dissent by Corn
- **Judges:** Welch, Gibson, Riley, Osborn, Bayless, Davison, Arnold, Hurst, Corn
- **Cited by:** 47 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3820069

## How later opinions describe it (automated extraction)

- holding that if property is used for both exempt and nonexempt purposes taxes must be paid on a proportional basis

## Opinion text

CORN, J.
(dissenting). I have carefully considered this case and I am of the opinion that the purported sale and purchase of the property involved in this action was solely for the purpose of getting it off the assessment rolls and avoiding the payment of taxes; therefore, it was not a good faith transaction and this court should so hold.
I respectfully dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3820069. Public record. Not legal advice.