Shop & Swap Advertiser, Inc. v. Oklahoma Tax Commission

SIMMS, Justice,

dissenting:

If this were a case at controversy ripe for adjudication, I would agree with the majority’s resolution of the “periodical” question. I do not agree, however, that this is a matter ripe for adjudication or that these parties have standing to bring it to this Court for determination. In my view, the matter should be dismissed and the Court’s treatment of the issue is merely an advisory opinion.