Colchensky v. Okla. Tax Comm'n, Case Number: 28122
| Court | Supreme Court of Oklahoma |
| Writing for the Court | DAVISON, J. |
| Citation | 1938 OK 612,86 P.2d 329,184 Okla. 207 |
| Parties | COLCHENSKY v. OKLAHOMA TAX COMMISSION |
| Docket Number | Case Number: 28122 |
| Decision Date | 06 December 1938 |
1938 OK 612
86 P.2d 329
184 Okla. 207
COLCHENSKY
v.
OKLAHOMA TAX COMMISSION
Case Number: 28122
Supreme Court of Oklahoma
Decided: December 6, 1938
¶0 1. TAXATION - Power of State to Tax Citizens on Incomes Derived Wholly From Activities Outside of State.
A state has constitutional power to tax its own citizens on their net incomes though derived wholly from activities carried on by them outside of the state.
2. SAME - Basis for Taxation Established by Domicile.
Domicile in itself establishes a basis for taxation.
3. STATUTES - Intent of Legislature Determined by Entire Provision.
The purpose and intent of the Legislature in passing a statute cannot be determined from an interpretation or construction of a single word found in the statute, but such word must be construed in connection with the entire act, or portion under consideration.
4. TAXATION - Revenue Statutes Given Reasonable Construction.
While no tax can be levied without express authority of law, statutes providing for taxation are to receive a reasonable construction with a view to carrying out their purpose and intent.
Stanley B. Catlett, Dwight Williams, Cecil C. Hamilton, and B.B. Kerr, for plaintiff in error.
C.D. Cund, A.L. Herr, and W.B. Barnes, for defendant in error.
DAVISON, J.
¶1 This is an appeal from a judgment of the district court of Oklahoma county sustaining a demurrer to the petition of B.L. Colchensky filed against the Oklahoma Tax Commission to recover $94.56 paid in income tax under protest for the year 1935.
¶2 The plaintiff, Colchensky, has appealed.
¶3 During the year ending December 31, 1935, the plaintiff was a resident of the state of Oklahoma and received a salary in the sum of $2,400 from the Oil Field Equipment Company, of San Antonio, Tex. None of the business of the said company was conducted within the state of Oklahoma, and all of the salary earned by the plaintiff was for services performed entirely without the state of Oklahoma.
¶4 The plaintiff protested the payment of an income tax on his salary earned outside of the state, but paid same under protest and brought this action.
¶5 The only question presented to this court for review is the action of the court in sustaining the demurrer to the plaintiff's petition. The plaintiff contends that the Legislature did not intend to tax the salaries of resident individuals earned for services performed wholly without this state, and that section 6 of article 6 of chapter 66, S. L. 1935, does not authorize the...
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Barhorst v. City of St. Louis, No. 52268
...In re Miller's Estate, 239 Wis. 551, 2 N.W.2d 256, 139 A.L.R. 1056. It was stated in Colchensky v. Oklahoma Tax Commission, 184 Okl. 207, 86 P.2d 329, 'That the Legislature had the right to classify and place in Page 847 different classes incomes derived from tangible and intangible sources......
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Chestnut Securities Co. v. Oklahoma Tax Commission, No. 2289.
...Commission of Mississippi, 286 U.S. 276, 52 S.Ct. 556, 76 L.Ed. 1102, 87 A.L.R. 374; Colchensky v. Oklahoma Tax Commission, 184 Okl. 207, 86 P.2d 329. Neither is it beyond the constitutional power of the state to tax income of a nonresident corporation or individual, derived from sources wi......
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Linear Films, Inc. v. State ex rel. Oklahoma Tax Com'n, 81654
...a word used in a statute cannot be viewed in isolation. As stated by the court in Colchensky v. Oklahoma Tax Commission, 184 Okl. 207, 86 P.2d 329 (1939), in construing a statute the intention or purpose of the legislature or the meaning of a statute is to be determined not from any single ......
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Mccutchan v. Okla. Tax Comm'n, Case Number: 30789
...arose to him outside of Oklahoma. We think this premise is well taken, since the rule announced in Colchensky v. Oklahoma Tax Commission, 184 Okla. 207, 86 P.2d 329, is not applicable to McCutchan. But any argument based on such premise that the disallowance of the whole personal exemption ......
-
Barhorst v. City of St. Louis, No. 52268
...In re Miller's Estate, 239 Wis. 551, 2 N.W.2d 256, 139 A.L.R. 1056. It was stated in Colchensky v. Oklahoma Tax Commission, 184 Okl. 207, 86 P.2d 329, 'That the Legislature had the right to classify and place in Page 847 different classes incomes derived from tangible and intangible sources......
-
Chestnut Securities Co. v. Oklahoma Tax Commission, No. 2289.
...Commission of Mississippi, 286 U.S. 276, 52 S.Ct. 556, 76 L.Ed. 1102, 87 A.L.R. 374; Colchensky v. Oklahoma Tax Commission, 184 Okl. 207, 86 P.2d 329. Neither is it beyond the constitutional power of the state to tax income of a nonresident corporation or individual, derived from sources wi......
-
Linear Films, Inc. v. State ex rel. Oklahoma Tax Com'n, 81654
...a word used in a statute cannot be viewed in isolation. As stated by the court in Colchensky v. Oklahoma Tax Commission, 184 Okl. 207, 86 P.2d 329 (1939), in construing a statute the intention or purpose of the legislature or the meaning of a statute is to be determined not from any single ......
-
Mccutchan v. Okla. Tax Comm'n, Case Number: 30789
...arose to him outside of Oklahoma. We think this premise is well taken, since the rule announced in Colchensky v. Oklahoma Tax Commission, 184 Okla. 207, 86 P.2d 329, is not applicable to McCutchan. But any argument based on such premise that the disallowance of the whole personal exemption ......