Legal Opinion
OVERHEAD DOOR CORP. OF TEXAS v. Sharp
Texas Court of Appeals, 3rd District (Austin)
Decided May 14, 1998No. 03-97-00748-CVPublishedCited by 7 opinions
1Opinion of the Court
YEAKEL, Chief Justice.
Appellant, Overhead Door Corp. of Texas (“Overhead Door”), sued the appellees, the Comptroller of Public Accounts and Attorney General of the State of Texas, for a refund of franchise taxes previously paid. See Tex. Tax Code Ann. § 112.151 (West 1992). 1 Both parties filed motions for summary judgment. The trial court granted the Comptroller’s motion and denied Overhead Door’s motion. We will affirm the trial court’s judgment.
BACKGROUND
Because Overhead Door is a corporation, it is subject to the franchise tax. See id. § 171.001(a) (West 1992). The controversy in this…
2Cases cited13 opinions
- Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
- Natividad v. Alexsis, Inc.Texas Supreme Court · 1994
- Zale Corporation v. RosenbaumTexas Supreme Court · 1975
- Charles Scribner's Sons v. S.M.N. MarrsTexas Supreme Court · 1924
- Merchants Fast Motor Lines, Inc. v. Railroad Commission of TexasTexas Supreme Court · 1978
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Strayhorn v. Willow Creek Resources, Inc., Texas Court of Appeals, 3rd District (Austin)2005
- Formosa Plastics Corp. of Texas v. SharpCourt of Appeals of Texas · 1998
- Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas and Greg Abbott, Attorney General of the State of Texas v. Willow Creek Resources, Inc., Texas Court of Appeals, 3rd District (Austin)2005
- Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas and Greg Abbott, Attorney General of the State of Texas v. Willow Creek Resources, Inc., Texas Court of Appeals, 3rd District (Austin)2005
- Formosa Plastics Corporation of Texas v. John Sharp, Comptroller of Public Accounts of the State of Texas and Dan Morales, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)1998
2 more not listed; retrieve them via the Exa API.