Legal Opinion
Hegar v. Gulf Copper & Manufacturing Corp.
Court of Appeals of Texas
Decided August 11, 2017No. 03-16-00250-CVPublishedCited by 6 opinions
1Opinion of the Court
OPINION
Scott K. Field, Justice
Gulf Copper and Manufacturing Corporation sued Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas (collectively,, the State), seeking a refund of franchise taxes that Gulf Copper paid under protest. See Tex. Gov’t Code §§ 403.201-.221 (governing protest suit after payment under protest); Tex. Tax Code §§ 112.001-.156 (governing taxpayer suits). Gulf Copper asserted that the State erroneously denied it a revenue exclusion it had claimed for payments, made to its sub*4contractors during the…
2Cases cited13 opinions
- State v. ShumakeTexas Supreme Court · 2006
- Texas Lottery Commission v. First State Bank of DeQueenTexas Supreme Court · 2010
- Alex Sheshunoff Management Services, L.P. v. JohnsonTexas Supreme Court · 2006
- First American Title Insurance Co. v. CombsTexas Supreme Court · 2008
- Crosstex Energy Services, L.P. v. Pro Plus, Inc.Texas Supreme Court · 2014
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3Cited by6 opinions
- U.S. Concrete, Inc. v. Glenn Hegar, Comptroller of Public Accounts, State of Texas And Ken Paxton, Attorney General of Texas, Texas Court of Appeals, 3rd District (Austin)2019
- Marilyn and Scott Turnbow v. Hiegel Building Solutions, LLCCourt of Appeals of Arkansas · 2024
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. Gulf Copper and Manufacturing CorporationTexas Supreme Court · 2020
- Silicon Laboratories Inc.// Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas// Cross-Appellee, Silicon Laboratories Inc., Texas Court of Appeals, 3rd District (Austin)2018
- Sunstate Equipment Co., Llc v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of TexasTexas Supreme Court · 2020
1 more not listed; retrieve them via the Exa API.