State Supreme Court / Okla.

Oral Roberts University v. Oklahoma Tax Commission

Decided November 25, 1985. Hardy Summers wrote the opinion for the court.

714 P.2d 1013 · Cited 116 times

Official text

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Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

Helvering v. Wilshire Oil Co. · 308 U.S. 90
Stanford v. Butler · 181 S.W.2d 269
United States v. Leslie Salt Co. · 350 U.S. 383
Swart v. South Burlington Town School District · 167 A.2d 514
Peterson v. Oklahoma Tax Commission · 395 P.2d 388
De La Salle Institute v. United States · 195 F. Supp. 891
Foster v. Harding · 426 P.2d 355
Oklahoma Tax Commission v. Liberty National Bank & Trust Co. of Oklahoma City · 289 P.2d 388
First Independent Missionary Baptist Church of Chosen v. McMillan · 153 So. 2d 337

Cited by

Later opinions in our collection that cite this decision.

In re the Sales Tax Protest of Betts Telecom Oklahoma, Inc. · 178 P.3d 197
Cox v. Dawson · 911 P.2d 272
Dobson Telephone Co. v. State ex rel. Oklahoma Corp. Commission · 392 P.3d 295
Schulte Oil Co. v. Oklahoma Tax Commission · 882 P.2d 65
Branch Trucking Co. v. State Ex Rel. Oklahoma Tax Commission · 801 P.2d 686
Tulsa Tribune Co. v. State Ex Rel. Oklahoma Tax Commission · 768 P.2d 891
Keating v. Edmondson · 2001 OK 110
Hendrick v. Walters · 865 P.2d 1232
IN RE: INITIATIVE PETITION NO. 397, STATE QUESTION NO. 767 · 326 P.3d 496
State Ex Rel. Protective Health Services State Department of Health v. Vaughn · 2009 OK 61
McClure v. ConocoPhillips Co. · 2006 OK 42
Cox v. State ex rel. Oklahoma Department of Human Services · 87 P.3d 607
Walker v. Group Health Services, Inc. · 2001 OK 2
Berry v. State Ex Rel. Oklahoma Public Employees Retirement System · 768 P.2d 898
Apache Corp. v. State Ex Rel. Oklahoma Tax Commission · 2004 OK 48
W.R. Allison Enterprises, Inc. v. CompSource Oklahoma · 301 P.3d 407
Fraternal Order of Police, Lodge 108 v. City of Ardmore · 2002 OK 19
Dobson Telephone Company v. State Ex Rel. Oklahoma Corporation Commission · 441 P.3d 147
Stipe v. State Ex Rel. Board of Trustees · 2008 OK 52
Independent Finance Institute v. Clark · 1999 OK 43
J. Brotton Corp. v. Oklahoma Alcoholic Beverage Laws Enforcement Commission · 822 P.2d 683
Surety Bail Bondsmen of Oklahoma, Inc. v. Insurance Commissioner · 2010 OK 73
Dobson Telephone Company v. State Ex Rel. Oklahoma Corporation Commission · 441 P.3d 156
Wagoner County Rural Water District No. 2 v. Grand River Dam Authority · 2010 OK CIV APP 95
Bradshaw v. Oklahoma State Election Board · 2004 OK 69

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Hardy Summers’s Judicial Record · Okla. · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).