Legal Opinion

Vinmar, Inc. v. Harris County Appraisal District

Court of Appeals of Texas

Decided November 23, 1994No. 08-93-00294-CVPublishedCited by 2 opinions

1Opinion of the Court

OPINION

McCOLLUM, Justice.

NATURE OF THE CASE

This is a property tax review case. The case was tried on agreed facts, pursuant to TexR.CivP. 263. The trial court rendered a take nothing judgment against Appellant. In two points of error, the Appellant challenges the assessment of Harris County property taxes on material destined for export under the Commerce Clause1 and the Equal Protection Clause of the Fourteenth Amendment of the United States Constitution. We affirm.

SUMMARY OF THE EVIDENCE

This case was tried on an agreed statement of facts pursuant to Tex.R.Civ.P. 263. What follows is a…

2Cases cited29 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  3. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  4. Coe v. ErrolSupreme Court of the United States · 1886
  5. Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986

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3Cited by2 opinions

  1. Vinmar, Inc. v. Harris County Appraisal Dist., Texas Court of Appeals, 8th District (El Paso)1995
  2. Vinmar, Inc. v. Harris County Appraisal DistrictTexas Supreme Court · 1997

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