Opinion

Dugger v. State ex rel. Oklahoma Tax Commission

63 O.B.A.J. 2135
834 P.2d 964
1992 OK 105
1992 Okla. LEXIS 149

Court: Supreme Court of Oklahoma
Filed: Jul 14, 1992
Status: Published
Author: Summers
On the bench: Wilson, Opala, Lavender, Hargrave, Kauger, Watt, Simms, Hodges, Summers
Cited by: 37 cases

The opinion

SUMMERS, Justice,

dissenting.

I agree with the first three paragraphs of Justice Hodges’ writing insofar as he finds sufficient evidence in the record to show that the taxpayers used method 2 in calculating their 1987 federal income tax liability. I would hold the Duggers are thereby entitled to a refund.

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