Justia Oklahoma Supreme Court Opinion Summaries

The trial judge denied the appellants' motion to compel arbitration on the ground that there was no binding arbitration agreement. The trial judge ruled that Tamera Nelson did not have authority to sign an arbitration agreement on behalf of her grandmother, Arda Lee Churchill (who was a resident of the Grace Living Center-Chikasha until her death), so no valid arbitration agreement existed. The Supreme Court agreed with the trial court that no valid arbitration agreement existed because Tamera Nelson was not authorized to make health care decisions for her grandmother under the circumstances. The Health Care Power of Attorney required that Arda Lee Churchill's physician certify that she was not capable of making her own health care decisions and no such certification was made. View "Johnson v. Convalescent Center of Grady, LLC" on Justia Law

The main issue on appeal in this case was whether the purchase of electricity and natural gas utility services qualifies for a sales tax exemption. Appellant-taxpayer American Airlines, Inc., ("AA") was denied a refund for the sales tax it paid on its purchases of electricity and natural gas utility services during the 2006 calendar year. The Account Maintenance and Compliance Division of the Oklahoma Tax Commission denied the request. Appellant timely protested the denial. The Oklahoma Tax Commission, by order, adopted the Findings, Conclusions and Recommendations of the administrative law judge finding taxpayer failed to prove the denial was incorrect. Upon review, the Supreme Court held the Services Exemption (68 O.S. Supp. 2006, section 1357 (28)) provided an exemption for electricity and natural gas utility services used by AA during 2006 in aircraft repair and maintenance activities. The remaining issue concerned the appropriate methodology for determining the amount of the sales tax refund AA should have received on its 2006 purchases of utility services. The adopted Findings, Conclusions and Recommendations did not make a specific finding concerning an appropriate methodology. The Court remanded the case back to the Oklahoma Tax Commission for further proceedings. View "American Airlines, Inc. v. Oklahoma Tax Commission" on Justia Law

Partners in a civil union signed co-parenting agreements designating Plaintiff as the parent of Defendant's two biological children. Upon their separation and dissolution of the civil union, Plaintiff continued to act as a parent for the children. Defendant removed the children from Plaintiff's care, changed their last names, and planned to remove the children from Oklahoma. Plaintiff petitioned the District Court for, inter alia, a determination of her parental rights. The district court granted Defendant's motion to dismiss. Plaintiff appealed. This was an issue of first impression in Oklahoma. Addressing the threshold issue of standing with regard to plaintiff's case, the Supreme Court concluded that plaintiff had standing to seek a best-interests-of-the-child hearing when the biological parent relinquished some of her parental rights through a co-parenting agreement. As such, the Court concluded the trial court erred in granting defendant's motion to dismiss the case, and remanded the case to address other issues plaintiff raised on appeal. View "Eldredge v. Taylor" on Justia Law