# Dugger v. State ex rel. Oklahoma Tax Commission

> Supreme Court of Oklahoma · July 14, 1992 · 63 O.B.A.J. 2135

URL: https://www.frixlaw.com/law-library/cases/5164329

## Case

- **Full name:** Athel W. DUGGER and Anna Dugger, Husband and Wife v. The STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION
- **Court:** Supreme Court of Oklahoma
- **Decided:** July 14, 1992
- **Citations:** 63 O.B.A.J. 2135; 834 P.2d 964; 1992 OK 105; 1992 Okla. LEXIS 149
- **Precedential status:** Published
- **Opinion:** Dissent by Summers
- **Judges:** Wilson, Opala, Lavender, Hargrave, Kauger, Watt, Simms, Hodges, Summers
- **Cited by:** 37 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/5164329

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/5164329. Public record. Not legal advice.