Opinion
No. 24179
December 18, 1934.
(Syllabus)
Syllabus adopted.
The syllabus in cause No. 24180, Melven Cornish et al., Plaintiff in Error, v. Atlas Life Ins. Co., Defendant in Error (this day decided), 170 Okla. 130, 39 P.2d 103, is hereby adopted as the syllabus herein.
Appeal from District Court, Oklahoma County; Tom G. Chambers, Judge.
Action by the Mid-Continent Life Insurance Company against Melven Cornish et al., constituting the State Tax Commission. Judgment for plaintiff, and defendants appeal. Affirmed.
C. W. King, for plaintiffs in error.
Rittenhouse, Webster Rittenhouse, for defendant in error.
This case is a companion case to No. 24180, Atlas Life Insurance Co., a Corporation, v. Oklahoma Tax Commission of the State of Oklahoma, decided this day, 170 Okla. 130, 39 P.2d 103, and as these two cases were tried together and argued together on appeal, and involve identically the same facts and law, the judgment of the trial court in this case is affirmed upon the authority of said case No. 24180.
RILEY, C.J., CULLISON, V. C.J., and SWINDALL, McNEILL, OSBORN, and BUSBY, JJ., concur. ANDREWS and WELCH, JJ., absent.