Oklahoma Tax Commission v. Smith

DOOLIN, Justice,

concurring specially:

Although I have heretofore indicated that I believe 12 O.S.1971 § 1653 is a mandatory, self-executing and a jurisdictional prerequisite to an appeal by virtue of the rational of Sendak v. Debro, 264 Ind. 323, 343 N.E.2d 779 (1976) and Hydraulic Press Brick Co. v. City of Independence, 380 Ohio App.2d 37, 311 N.E.2d 872 (1974); I must bow to the majority of my colleagues who are of a contrary opinion, which has become the law of this case.

Being so governed, I concur in the above and foregoing opinion.