Appellant in CDR Systems Corp. Files Petition for Rehearing With Oklahoma Supreme Court

Overview


Stephen Kranz and Diann Smith were among the co-counsel representing CDR Systems Corporation in its petition to the Oklahoma Supreme Court for a rehearing of CDR Systems Corp. v. Oklahoma Tax Commission, in which the court found the state’s headquarters requirement for a capital gains deduction was constitutional. The petition asked the court to reconsider the facts and find that the requirements violate the dormant commerce clause.