Legal Opinion
Rylander v. 3 Beall Bros. 3, Inc.
Texas Court of Appeals, 3rd District (Austin)
Decided September 10, 1999No. 03-98-00533-CVPublishedCited by 40 opinions
1Opinion of the Court
JAN P. PATTERSON, Justice.
We withdraw our original opinion and judgment issued July 15, 1999, and substitute this one in its place.
3 Beall Brothers 3, Inc. (“Bealls”) sued appellants (collectively, “the Comptroller”) in district court for a refund of “additional tax.” 1 The district court granted summary judgment in favor of Bealls. We will reverse the district court judgment and render judgment in favor of the Comptroller.
THE CONTROVERSY
This is a franchise tax case. 2 The Texas franchise tax is imposed on the value of the privilege of doing business in Texas. See Bullock v. National…
2Cases cited37 opinions
- Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
32 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Rylander v. Fisher Controls International, Inc., Texas Court of Appeals, 3rd District (Austin)2001
- Upjohn Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2000
- Sergeant Enterprises, Inc. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2003
- Westcott Communications, Inc. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2003
- Rylander v. B & a Marketing Co. Ex Rel. Atlantic Richfield Co., Texas Court of Appeals, 3rd District (Austin)1999
35 more not listed; retrieve them via the Exa API.