Title: PHELPS v. MALONE
Citation: 142 P.2d 849, 193 Okla. 239, 1943 OK 372
Docket Number: 
State: Oklahoma
Issuer: Oklahoma Supreme Court
Date: November 9, 1943

PHELPS v. MALONE Annotate this Case PHELPS v. MALONE 1943 OK 372 142 P.2d 849 193 Okla. 239 Case Number: 31147 Decided: 11/09/1943 Supreme Court of Oklahoma PHELPS v. MALONE Syllabus ¶0 1. APPEAL AND ERROR--TAXATION--Pleadings presumed amended to meet proof of compliance with intangible tax law after property became taxable. Where, at the time the action is filed, the property involved in the suit is not subject to listing under the provisions of 68 O. S. 1941 §1501 et seq., and prior to the time of the trial a listing period occurs and at the time of the trial the plaintiff proves a compliance with the terms of said act, it will' be presumed that the pleadings were amended to meet the proof. 2. BILLS AND