(Download) "Suglove v. Oklahoma Tax Comn" by In the Court of Appeals of the State of Oregon " Book PDF Kindle ePub Free
eBook details
- Title: Suglove v. Oklahoma Tax Comn
- Author : In the Court of Appeals of the State of Oregon
- Release Date : January 04, 1979
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
1 This appeal raises two issues: [1] Is there sufficient evidence to support Oklahoma Tax Commissions [OTC] finding that appealing taxpayers [a married couple] were "resident individuals" of the state for assessment of income tax? and [2] Does OTC violate equal protection guaranty under the federal and state constitutions by its policy which places upon taxpayers who move to a foreign country the burden of establishing a change of domicile while not imposing a like requirement upon taxpayers moving to another state? Our answer to the first question is in the affirmative and to the second in the negative.