Legal Opinion
State of Texas v. Southwestern Gas Elec. Co.
Texas Supreme Court
Decided April 3, 1946No. A-749PublishedCited by 19 opinions
1Opinion of the CourtJustice Slatton
The State of Texas filed this suit against Southwestern Gas & Electric Company to recover taxes for the years 1941, 1942 and 1943 claimed under the Chain Store Tax Law. The district court of Travis County rendered judgment for the state. The Austin Court of Civil Appeals reversed the judgment of the trial court and denied a recovery to the state. 190 S. W. (2d) 132.
The Omnibus Tax Law was passed by the 47th Legislature, p. 269, Ch. 184. Article 5, Section 1, in part provides:
“That utilities paying an occupation tax under this article shall not hereafter be required to pay the license fee…
2Cases cited17 opinions
- Hurt v. CooperTexas Supreme Court · 1937
- Gulf Ins. Co. v. James, St. Treas.Texas Supreme Court · 1945
- The Texas Company v. StephensTexas Supreme Court · 1907
- Popham v. PattersonTexas Supreme Court · 1932
- Mangus v. MillerSupreme Court of the United States · 1942
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Enron Corp. v. Spring Independent School DistrictTexas Supreme Court · 1996
- City of San Antonio v. WallaceTexas Supreme Court · 1960
- Carr v. Hunt, Texas Court of Appeals, 5th District (Dallas)1983
- Central Power and Light Co. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1996
- Dallas County Appraisal District v. L.D. Brinkman & Co. (Texas), Texas Court of Appeals, 5th District (Dallas)1985
14 more not listed; retrieve them via the Exa API.