Court of Civil Appeals of Oklahoma August 17, 2001, No. 95931 (Frances M. Rosen Irrevocable Trust v. State ex rel. Oklahoma Tax Commission)

OPINION

CARL B. JONES, Judge:

1 Appellant, the Frances M. Rosen Irrevocable Trust (Trust), appeals from a final order of Appellee, Oklahoma Tax Commission (OTC), which denied the Trust's refund claims as a nonresident trust. The Trust's protest was submitted on a joint stipulation of facts. The Trust was created and executed in Oklahoma City in 1990 by Frances M.