Court of Civil Appeals of Oklahoma March 9, 2001, No. 94,896 (Lloyd v. State ex rel. Oklahoma Tax Commission)

HANSEN, Chief Judge.

T1 Appellants, J.B. and Marsha Lloyd (Lloyds), bring this appeal from the Oklahoma Tax Commission's (OTC) denial of their protest of a tax assessment for the tax year 1996. We find OTC properly denied the Lloyds' protest and affirm.

4 2 The facts are not in dispute.