# State v. Atlantic Oil Producing Co.

> Supreme Court of Oklahoma · July 2, 1935 · 174 Okla. 61

URL: https://www.frixlaw.com/law-library/cases/3822061

## Case

- **Full name:** State v. Atlantic Oil Producing Co.
- **Court:** Supreme Court of Oklahoma
- **Decided:** July 2, 1935
- **Citations:** 174 Okla. 61; 49 P.2d 534; 1935 Okla. LEXIS 1362
- **Precedential status:** Published
- **Opinion:** Dissent by Busby
- **Judges:** Welch, McNeill, Osborn, Riley, Bayless, Phelps, Corn, Gibson, Busby
- **Cited by:** 12 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/3822061

## Opinion text

BUSBY, J.
(dissenting).
I do not believe the fact situation involved herein justifies the application of the rules of law laid down. Nor do I believe the intangible personal property held to be taxable in this case acquired a business situs in Oklahoma for the purpose of taxation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3822061. Public record. Not legal advice.