Oklahoma Tax Commission v. Smith

1 This appeal to the Oklahoma Supreme Court is brought by the Oklahoma Tax Commission from a summary judgment in favor of the plaintiff, Robert B. Smith. The order and judgment of the Oklahoma County District Court holds in substance that portions of the Oklahoma income tax laws are null and void. That judgment is based upon Federal Constitutional grounds as well as State Constitutional underpinnings which are: Equal protection of law under the 14th Amendment to the Federal Constitution and the Oklahoma Constitution; reservation to the people of the State of Oklahoma of the rights of the initiative and referendum. The judgment holds 68 O.S. 1979 Supp. ? 2355 A invalid on the basis of the equal protection grounds offered, and holds the Legislature had no authority to enact the aforesaid ? A after Initiative Petition 309, being State Question 539, had been filed with the Secretary of State but before its submission to the voters of the state because both the State Question and House Bill 1484 of the Thirty-Seventh Legislature dealt with the subject of income taxation.