Legal Opinion
Merchants Fast Motor Lines, Inc. v. Bullock
Court of Appeals of Texas
Decided March 9, 1977No. 12490PublishedCited by 1 opinion
1Opinion of the Court
O’QUINN, Justice.
Merchants Fast Motor Lines, Inc., a common carrier, brought this lawsuit to recover taxes paid under protest, in the amount of $20,681.56, after the Comptroller of Public Accounts assessed the taxes on cigarettes not delivered on portions of shipments transported by the carrier.1
The taxes were levied upon cigarettes lost by, or stolen from, Merchants Fast Motor during transportation of the products from one point to another within the state. It is undisputed that Merchants did not own the products lost and was liable to the shipper of the products for reimbursement to the…
2Cases cited5 opinions
- Texas Unemployment Compensation Commission v. BassTexas Supreme Court · 1941
- Wilson Communications, Inc. v. CalvertTexas Supreme Court · 1970
- Calvert v. Zanes-Ewalt Warehouse, Inc.Texas Supreme Court · 1973
- State v. Kenyon, Inc.Court of Appeals of Texas · 1941
- Daywood v. CalvertCourt of Appeals of Texas · 1972
3Cited by1 opinion
- Bullock v. Ramada Texas, Inc.Court of Appeals of Texas · 1979