Legal Opinion

Kelly Hancock, Acting Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. American Airlines, Inc.

Texas Court of Appeals, 15th District

Decided April 9, 2026No. 15-24-00113-CVPublished

1Opinion of the Court

Affirmed and Opinion filed April 9, 2026. In The Fifteenth Court of Appeals NO. 15-24-00113-CV KELLY HANCOCK, ACTING COMPTROLLER OF PUBLIC ACCOUNTS OF THE STATE OF TEXAS, AND KEN PAXTON, ATTORNEY GENERAL OF THE STATE OF TEXAS, Appellants V. AMERICAN AIRLINES, INC., Appellee On Appeal from the 98th District Court Travis County, Texas Trial Court Cause No. D-1-GN-16-000621 OPINION In this franchise-tax case, American Airlines, Inc. (“American”) argues that the federal Anti-Head Tax Act (“AHTA”) preempts the Texas franchise tax as applied to American’s revenues from baggage fees, passenger…

2Cases cited10 opinions

  1. City of Keller v. WilsonTexas Supreme Court · 2005
  2. Cain v. BainTexas Supreme Court · 1986
  3. Golden Eagle Archery, Inc. v. JacksonTexas Supreme Court · 2003
  4. Anderson v. City of Seven PointsTexas Supreme Court · 1991
  5. Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972

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