Legal Opinion
Sebastian Cotton & Grain, Ltd. v. Willacy County Appraisal District
Court of Appeals of Texas
Decided April 28, 2016No. NUMBER 13-14-00574-CVPublishedCited by 3 opinions
1Opinion of the Court
OPINION
NELDAV. RODRIGUEZ, Justice
This suit' concerns tax liability for a sizeable quantity of grain. Appellant Sebastian Cotton & Grain, Ltd. (Sebastian) contends that the grain was owned by De-Bruce Grain, Inc. (DeBruee), which should therefore be liable for taxes on the grain. Appellee, the Willacy County Appraisal District (WCAD or District), contends that Sebastian was the majority owner. The administrative tribunal — a tax authority known as the Willacy County Appraisal Review Board (Appraisal Board) — agreed with WCAD and found that Sebastian owned and’was liable for taxes on the…
2Cases cited35 opinions
- Texas Ass'n of Business v. Texas Air Control BoardTexas Supreme Court · 1993
- City of Rockwall v. HughesTexas Supreme Court · 2008
- State v. ShumakeTexas Supreme Court · 2006
- City of San Antonio v. City of BoerneTexas Supreme Court · 2003
- Subaru of America, Inc. v. David McDavid Nissan, Inc.Texas Supreme Court · 2002
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